2013 (7) TMI 489 - AT - Service Tax

Condonation of delay - grant of stay - appeal was filed along with an application for condonation of a delay of 11 months - notice of hearing was forwarded to the address of the assessee as provided in the memorandum of appeal - notice had been returned by the postal authorities with the endorsement left notice of condonation of delay deemed to be served assessee failed to appear - decided against assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the service tax liability of a contractor for man-power recruitment and other services. The contractor failed to remit service tax, leading to an assessment of Rs.10,94,185/- along with interest and penalty. The appeal was rejected due to non-appearance of the appellant at the hearing, resulting in dismissal of the appeal.