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2021 (8) TMI 541 - AT - Service TaxNon-payment of service tax - inclusion of out-of-pocket expenses in the demand not ascertainable - no details submitted in this regard - HELD THAT:- The appellant had not entered appearance before the original authority on the plea that they intend to subject themselves before the Settlement Commission. There is no evidence of such having occurred, and indeed, the filing of appeal before us is clear indication of incorrect averment having been made before the original authority. In the grounds of appeal too, no concrete counters to the findings of the original authority have been enumerated. The grounds of appeal are vague and insufficient to determine a finding on merit. The appellant has also foregone several opportunities to appear and to elaborate upon the grounds preferred in the appeal. Appeal dismissed.
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