2015 (6) TMI 18

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....spondent : A Roy, Supdt., AR ORDER Per: D M Misra: This is an application for waiver of predeposit of service tax of Rs. 58.32 lakhs and equal amount of penalty imposed under Section 78, penalty of Rs. 1,74,400/- under Section 77 (1)(a) and penalty of Rs. 5,000/- under Section 77 (2) of the Finance Act, 1994. 2. At the outset, the ld.C.A. appearing for the Applicant, submits that durin....

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.... Writ Petition No.414 of 2007 before the Gauhati High Court. The Hon'ble Single Judge of the i High Court vide Order dated 04.10.2007, quashed the said demand notice. On Appeal by the Revenue, the said Order was confirmed by the Division Bench. He submits that for similar services, involving the Work Order dated 24.07.2007, the present demand notice is issued invoking extended period again . H....

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....d the show-cause cum demand notice relating to the Work Order dated 11.02.2004. He fairly accepts that both the Work Orders are more or less involve similar activities. However, he submits that since the earlier contract, got terminated and no new contract had been entered from 2007, therefore, subsequent demand notice cannot be termed as barred by limitation. He categorically submits that since t....