2009 (4) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ikeyan, Member (T) Shri K.S. Venkatagiri, Adv., for the applicants.    Shri N.J. Kumaresh, SDR, for the Respondent.    [Order per : Jyoti Balasundaram, Vice President]. - We have heard both sides on the applications for waiver of predeposit of service tax of Rs. 95,95,153/- confirmed under the proviso to Section 73(1) together with interest, and penalty of an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 to 08.07.2004 and raised in the Show Cause Notice dated 13.06.2006 is barred by limitation, as the activity of M/s. Mahaveer Generics was very well within the knowledge of the department and service tax was demanded on it under the category of "Clearing & Forwarding Agent", which demand was set aside by the Tribunal, rejecting the interpretation of the Revenue, because of which the revenue filed....