TaxTMI 
TaxTMI 
2010 (3) TMI 251
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellant is a proprietary concern engaged in providing security services. It was found after investigations that the appellant had not paid the service tax during the period from 2001 to 2007 and accordingly the show cause notice was issued. During the adjudication proceedings, the original adjudicating authority confirmed the demand for service tax amounting to Rs.3,45,681/- with interest. Fu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....78 (Tri-Bang.), demand itself is liable to be set aside and no case has been made by the department in view of the fact that the Commissioner (Appeals) has not passed any order on merit. He submits that the matter may be remanded to the Commissioner (Appeals) to decide the appeal without insisting on any pre-deposit. 3. Learned JDR, on the other hand, states that the case of the department is bas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ther bank. The department has also recovered various registers and attendance register submitted to I.T. Department for the period from March 2001, offer letter of the firm for providing security services, statement of account from I.T. Department, etc. The main evidence that has been relied upon by the department are bank statements and statement of authorized signatory. The I.T. Department docum....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be made can be reduced to some extent. As regards financial difficulty, the learned advocate fairly admitted that he had no documentary evidence to show. But the very fact that the business is closed is sufficient proof to support financial difficulty according him. I cannot agree with this view. Therefore, I hold that the financial difficulty has not been shown and since the appellant does not....