TMI Blog2010 (12) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of statement cannot be said to be sufficient. However since even the statement given by the appellant has not been got verified and even the show-cause notice also as mentioned above recognizes the fact that appellant was providing different types of services, this is a matter which is required to be verified since it has an implication in the quantum of service tax payable - order is set aside and the matter is remanded to the original adjudicating authority who shall give an opportunity to the appellant to present their case once again and pass a well reasoned order. - ST/100/2009 - A/1908/WZB/AHD./2010 - Dated:- 15-12-2010 - B.S.V. MURTHY, J. ORDER 1. The appellant is engaged in providing security services. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore has taken a view that no penalty was required to be paid under section 78. She also upheld the penalty imposed under section 76 on the ground that penalties under both the sections was imposable. 2. The matter was listed for hearing on 28-8-2009, 27-1-2010, 4-6-2010, 16-7-2010, 27-8-2010, 8-10-2010 before coming on board today. On 28-8-2009 and on 27-1-2010 no one was present on behalf of the appellant. On other dates, adjournment request was received from the advocate. This is the 4th time that adjournment request has been received from the appellant. I find that there is no justification to accept the adjournment request in view of the fact that the matter has been adjourned several times in the past. Accordingly the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has observed "no evidence to support his contention about providing of hired labour has been produced by the appellant". However it is the contention of the learned advocate that they had produced evidence in the form of a statement. Naturally this was not sufficient. In fact the appellant should have produced copy of the agreement and what was the nature of service given for security purpose and for labour. In the absence of agreements relating to the amounts payable and received and in the absence of supporting documents, mere submission of statement cannot be said to be sufficient. However since even the statement given by the appellant has not been got verified and even the show-cause notice also as mentioned above recognizes the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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