2008 (8) TMI 107

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.... R.K. Verma for the Respondent. ORDER M. Veeraiyan, Technical Member - After hearing both sides for a while on the stay petition, we feel that it is expedient to finally dispose of the appeal on a short issue and accordingly, we waive the pre-deposit of the dues as per the impugned order and proceed to hear the appeal. 2. The relevant facts, in brief, are as follows:- The appellants are enga....

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....ax paid by M/s. Aircel Digilink India Ltd. Both the issues have been decided against the appellant. Commissioner (Appeals) however, has dealt with only one issue and has not dealt with the issue relating to liability of service tax. 3. The learned advocate submits that as the matter relating to taxability has been decided by the original authority and this issue is vital and primary and the secon....

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.... 28-2-2006 and also that the appellants are registered with the department as service provider of business auxiliary service and discharging their tax liabilities. There is also no evidence on record that they had taken registration and discharged tax liabilities under protest. In these circumstances, I confine me to determine the issue involved in show-cause notice viz., availability of service t....