2007 (10) TMI 148

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....)  [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have filed service tax return from time to time and have also paid certain amounts of service tax as determined by them. In addition, they have also predeposited Rs. 20.00 lakhs (Rupees twenty lakhs) under the direction of the Tribunal at the stay stage. 2. After hearing both sides at length, we find tha....

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....ch cases for want of clarification in this regard from the Department. 3. Heard the id. DR for the Department, who supports the impugned order and he refers to the statement of the appellants which has been reproduced in page 9 (Para 8) of the impugned order. 4. After hearing both sides and perusing the case records, we are of the view that in terms of the said Rule 6(1) of the Service Tax Rules....