2013 (11) TMI 800

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....R Per P.K. Das; 1. The applicants are engaged in the manufacture of shoe care, body care and personal care products etc. They have received taxable service from outside India and made payments in foreign currency towards royalty, agency commission and other technical charges. There is a demand of service tax as Rs.1,35,83,965/- along with interest and penalty for the period from 2004-05 to 2....

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....1.09 crores is partly for the demand of the subsequent periods. Ld. advocate submits that entire demand was made on the basis of balance sheet which covers all the units and the payment made would cover for the period in dispute. 3. Ld. AR submits that the Commissioner has given a detailed reasoning on time bar. He has also given the finding for the demand prior to 18.4.06 on the ground that am....