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2018 (10) TMI 970 - AT - Service TaxSecurity Agency Services - non-payment of service tax - non-filing of returns - appellant failed to establish his case - Held that:- The appellant have not filed any grounds of appeal in support of their contentions except merely saying that Commissioner (Appeals) has erred in law and facts. The bare assertions made in the grounds of appeal have not been supported by any narration about basis or arguments or case laws. Such grossly inadequate pleadings in grounds of appeal do not further the cause of the appellant. Inadequate pleadings show that the appellants have been negligent in defending their case. Besides, they are not interested to pursue the appeal in the manner prescribed by the law i.e. additional evidence is to filed first by way of the miscellaneous application and subjected to judicial scrutiny for its admissibility or otherwise. Appeal dismissed - decided against appellant.
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