2012 (6) TMI 605

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr M M Ravi Rajendra, DR Per: P G Chacko: After examining the records and hearing both sides, we note that the appellant was engaged in the activity of rendering certain services to Local Self Government bodies in Kerala during the period of dispute (31.3.2004 to 30.09.2008). They provided training to employees of the local bodies, for which purpose they were authorized by the Government of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....counsel has reiterated the aforesaid ground and has prayed for waiver of pre-deposit and stay of recovery in respect of the balance amounts. Learned DR has opposed this prayer on the strength of the findings recorded by the Commissioner. 3. In his rejoinder, learned counsel has also submitted that a part of the demand is time-barred. He has also adverted to the facts of this case in the context....