2006 (12) TMI 12

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....ding upon the appellant's plea of limitation. After hearing both the sides, we find that the show cause notice was issued on 23-6-03 for the period 16-7-1997 to 31-8-1999 on the alleged ground that the appellants, who are basically Commission Agents, are liable to pay Service Tax as Clearing and Forwarding Agents. The notice proposed invocation of longer period of limitation. 2.The above allegati....