2008 (7) TMI 145

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....llant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order] - The appellants in the captioned appeals seek waiver of pre-deposit and stay of recovery of the amounts of service tax demanded from them as well as penalty imposed on them. Common prayer of the parties is that the appellants did not pay the service tax due from them under the category of "Tour Operator Service" for the period 1-4....

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....n the ground of time bar, the original authority dropped the proceedings against the appellants. In the impugned order, passed in revision in terms of Section 84 of the Finance Act, 1994, the Commissioner has confirmed the demands proposed in the Show Cause Notice dated September 2005. Moving the application, ld. Counsel for the appellants submits that the Show Cause Notice issued in September, 20....

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....f the case, it is obvious that the Show Cause Notice issued in September 2005 after the jurisdictional Superintendent had addressed the same assessee to pay up the tax is clearly time-barred. Ld. SDR also did not contest the submissions made by the ld. Counsel that an order of the Commissioner (Appeals) dated 20-9-05 vacating demand for service tax for the same period in respect of another assesse....