2012 (8) TMI 687

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.... Gupta for the Respondent. ORDER Mathew John, Technical Member - The Appellants were registered for providing management consultancy services for certain activities undertaken by them and they were paying service tax during the period 1.10.2002 to 31.3.2006. 2. Revenue noticed that the Appellants were getting reimbursement of certain charges incurred towards:-  (i)  satell....

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....Appeals) who did not give any relief. Aggrieved by the order of the Commissioner (Appeals), the Appellants have filed this appeal along with a stay petition requesting that pre-deposit of dues arising from the impugned order may be waived for admission of the appeal. 3. The Counsel for the Appellants submits that the activities undertaken by the Appellants during the impugned period was in fact....

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.... However, they are not asking for any refund of tax already paid. But they submit that asking for differential tax amount on the said service is not maintainable under law because there cannot be any estoppel in raising the legal issue, that the service was not taxable. 5. The A.R. for Revenue submits that during the relevant period, the Appellants have never raised the issue that the service r....