2006 (3) TMI 758

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....Shri K.S. Bhatt, SDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit Service Tax of ₹ 19,43,906/- and penalties. The learned Counsel is pleading time-bar and points out to the page 3 of the impugned order, the Commissioner's recording is reproduced below : In light of above narration, borne out by the records of this c....

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....ty at least four years prior to issue of show cause notice, then the Department cannot say at the same time that there was suppression of facts or misdeclaration in the matter. The Revenue is responsible for their acts. He prays that the appellants have a very strong case on time-bar and they should be given full wavier of pre-deposit in the matter He also relies on a large number of judgments inc....