2013 (4) TMI 854

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.... for the Appellant. Shri D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The appellants filed this appeal against the order of the Commissioner (Appeals) whereby the ld. Commissioner (Appeals) upheld the lower adjudicating authority's order confirming the demand of Rs. 1,55,885/- along with interest for th....

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....ppeal. 4. The contention of the appellants is that at the time of issue of show-cause notice, levy of Service Tax on GTO was not validated and on validation, they paid Service Tax on 28-8-2003. As per the validation, the amount should be paid within six months from 14-5-2003 on the date the President accorded the ascent to the Bill. The contention is that they have paid the Service Tax wit....