2009 (3) TMI 19

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....l) Shri Pulak Kumar Saha, C.A., for the appellant. Shri Fateh Singh, D.R., for the Revenue. [Order per : M. Veeraiyan, Member (Technical)] - Heard both sides on the stay petition for a while and proceed to dispose of appeal itself after dispensing with pre-deposit of service tax, interest and penalty as the issue is very short. 2. The appellant is engaged in the manufacture of Washing ....

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....rior to 10.9.04 and the amounts have already been realized and the applicable service tax has been paid as per ruling rate, the question of demand of differential tax does not arise. 4. Learned D.R. reiterates the findings of the original authority. 5. The Commissioner (Appeals) has not decided the issue on merits. The submissions made by the learned Chartered Accountant that the old lower r....