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TMI Blog2012 (5) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the order passed by ld. Commissioner (Appeals) upholding the adjudication Order. In the adjudication the matter in controversy was whether appellant shall be liable to service tax for the taxable service of rent-a-cab provided. Adjudication went against the appellant with consequence of levy of service tax of Rs. 8,08,838/- followed by consequence of penalty and interest. 2. None prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a survey to the adjudication order passed by the original authority as well as first appellate finding. The order of adjudication passed demonstrates that the appellant was given opportunity of hearing through its representative on 23.12.04 before the adjudicating authority. All his submissions were considered to pass the order. 4. The authority below examined the statement recorded under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for pleading its innocence and ignorance about law is patent from record. The first appellate authority at page 4 has also recorded that tax was collected by the appellant but that was not deposited in the Govt. Account till Investigation was made. He could not find any merit with the appellant's case, for which he upheld the adjudication. 6. Ld. DR. Shri Soni submits that the appellant has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence from the appellant to suggest that the appellant has not realised taxes and not enjoyed at the cost of public revenue, finding of authorities below is not impeachable. We did not find any work order or agreement entered into with different customers like NTPC, ALSTOM, ESCORT YAMA, BHEL etc. to put the findings of authorities below for testing. In absence of evidence, we are helpless to gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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