2007 (8) TMI 95

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....ard to service tax demand and penalty. 2. The appeal was rejected by the Commissioner for the reason that the appellants failed to make pre-deposit as ordered. 3. The contention of learned Counsel for the appellants is that this is a case where any deposit would be unwarranted. He would point out that the demand was not sustainable and that the demand was barred by limitation. In support of his ....

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....reme Court in the case of L.H. Sugar also while passing the above order. 5. A perusal of the record shows that the demand was raised by specifically invoking the extended period. Thus, it was not revenue's case that the demand is sustainable if the normal period was applied. We also find that in L.H. Sugar case, the Hon'ble Supreme Court had taken into account the amendment of law under the Finan....