2011 (7) TMI 942

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....both sides. Applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 34,01,181/- and penalties. The demand is confirmed on the ground that applicant is providing service of industrial construction. Revenue wants to add the value of free supply of material into the assessable value of service. The Commissioner (Appeals) dismissed the appeal on the ground of limitat....

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....e, they thought that was there was no need for filing appeal. Hence, the impugned order rejecting the appeal being time barred is not sustainable. 3. The Ld. SDR relied upon the findings of the Commissioner (Appeals) and submitted that as the delay has not been explained properly, therefore, impugned order is rightly passed. 4. We find that the appeal against the impugned order whereby the d....