2006 (10) TMI 401

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....written submission signed by the authorised signatory of the appellant requesting to consider the submission made by them and grant unconditional stay for the service tax as confirmed in the orders passed by the learned Deputy Commissioner and Commissioner (Appeals). The appellant has been registered as service tax assessee in 1999 onwards and they have been submitting returns; in those returns t....

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....ime bar aspect also the appellant, prima facie, does not have a strong case. The main defence has been that ONGC has not been paying the service tax and therefore, they were in difficulty to pay the service tax to the Department. It is also claimed by the authorised representative for the applicant that as soon as ONGC makes the payment towards service tax component of the bills given to them, th....