2012 (10) TMI 684

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....Stay Petition is called, we find that the appeal itself can be decided at this stage as the issue involved lies in narrow compass. Accordingly, we take up the appeal after allowing the application filed for waiver of pre-deposit of amounts involved. 2. Ld.Counsel would submit that the issue is regarding the Service Tax liability on the appellant for the period March 2005 to December 2008, on the ....

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.... produces a copy of the same before us. 3. Ld.D.R. reiterates the findings of the first appellate authority. At the same time, he requests for remanding the matter back to first appellate authority to reconsider the issue. 4. On careful consideration of the submissions made by both sides, we find that the issue in this appeal needs to be appreciated from the factual matrix as regards the consump....