2006 (7) TMI 90

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....ts are seeking waiver of pre-deposit of Service Tax of Rs. 19,04,903/- and penalty of Rs. 20,00,000/-. A Show Cause Notice has been issued on 8-7-2005 for the period1998-99 to 2003-04 (upto December, 2003). There is no allegation of suppression of facts, mis-statement and other ingredients required for invoking the larger to period. There is also no finding given by the Commissioner in the impugne....

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....he Revenue as held by the Commissioner in the impugned order. The Commissioner's findings that the appellants are required to discharge their burden is not in of law. 3. We have heard the learned JCDR who relies on the various findings given by the original authority and prays for putting the appellants on terms. However, on a specific enquiry from the Bench with regard to the plea of time bar,....