RAMESH STEEL INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) AS the issue involved in this case is in narrow compass, therefore, after granting stay, the appeal is taken up for disposal.

(2.) LD . Advocate submits that they are not coming within the purview of Service tax definition as they are liaisoning of the buyers for the goods from M/s. SAIL. He further submits that the demand of service tax pertains to period 2002 -2003 by show cause notice dated 20 -12 -2007 is barred by limitation. He also submits that it is revealed from the letter dated 13 -12 -2004 of Superintendent of Central Excise that during scrutiny of balance sheet, it was noticed that they were showing Rs. 33,35,363/ - as "Commission received" under head "other income". He fairly submits that the plea that demand is barred by limitation was not taken before the lower authorities.

(3.) WE find that the ground of limitation is required to be examined by the lower authorities. Accordingly, the impugned order is set aside and the matter is remanded back to the Adjudicating Authority to examine the case on merit as well as on limitation. Needless to say that the Adjudicating Authority shall provide opportunity of hearing before decision. The appeal is allowed by way of remand.