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2014 (9) TMI 543 - HC - Service TaxWaiver of pre-deposit of service tax, interest and penalty - Suppression of the value of taxable services - intention to evade payment of appropriate service tax - Held that:- appellant had received the show cause notice on 21.4.2010 issued by the jurisdictional commissioner demanding service tax. It is not in dispute that the appellant had not responded to the said notice. Subsequently, the appellant was called upon for personal hearing on 15.11.2011. However, by letter dated 14.11.2011, the appellant sought time to appear for the personal hearing. Hence, the personal hearings were fixed on 07.12.2011, 27.12.2011 and 18.01.2012. Since the appellant did not appear for the personal hearings, the Commissioner, with no other option, had passed the final order confirming the demand. In any case, no specific provision of law is alleged to have been violated by the Department, on the contrary, we find that a show cause notice has been issued and received by the appellant, for which no reply has been filed by the appellant. Thereafter, notices sent for personal hearing have been returned unserved as the door was locked. - Decided against assessee.
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