BHAGYANAGAR SERVICE Vs. COMMISSIONER OF C. EX., HYDERABAD

JUDGEMENT

(1.) THE appellants are required to pre -deposit Service Tax amount of Rs. 7,03,101/ -. The learned Counsel at this stage pleads on time bar. He submits that the demand is barred by time. He refers to the date of Show Cause Notice as 25 -9 -2003. He submits that for the period from 01 -9 -1999 to 31 -3 -2003, the Service Tax on C&F has already been paid. The Revenue has proceeded to include certain other charges which are not payable. He submits that the Revenue was aware of all the facts and therefore they have strong case on the issue of time bar.

(2.) HEARD the learned SDR in the matter.

(3.) ON a careful consideration of the matter, we notice that the appellants are likely to succeed on time bar issue. Hence the stay application is allowed granting full waiver of pre -deposit of Service Tax amount. There shall be no recovery till the disposal of the appeal. The matter to come up for final hearing before the Single Member Bench in its turn.