9911796707
TMI Blog2013 (8) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the delay is that due to an accidental fall from the motorbike, on account of which the appellant sustained injuries. Considering the reasons stated as satisfactory, we condone the delay in filing the appeal. 3. The appellant, M/s. D.A. Enterprises, Dighi, Pune, is registered with the department under the category of "Manpower Recruitment of Supply Agency Service" and "Security Agency Services", vide registration NO. P-III/STC/MRA/648/05 dated 18/08/2005 & P-III/STC/SEA/314/06 dated 13/10/2008. They have been regularly filing the statutory returns and discharging service tax liability form 01/04/2007 onwards. An investigation was conducted regarding the appellant's service tax liability for the period 01/04/2007 onwards and the inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Services" but was engaged in job work such as removing, shifting, stacking of raw material and housekeeping activities, etc. and therefore, in terms of Notification No. 8/2005-ST they are exempted from payment of service tax. The appellant was given one more opportunity to appear for personal hearing on any date between 9th to 11th October 2012 but again the appellant failed to appear. Thereafter the impugned order was passed confirming the service tax demand of Rs. 53,10.390/- along with interest thereon and also imposing penalties. Aggrieved of the said decision, the appellant is before us. 4. The appellant has filed a letter vide fax dated 08/07/2013 through their Counsel and in the said fax it has been requested that the case be deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing were granted and the appellant did not avail any one of them. Even after the submissions over fax on 11/09/2012 an opportunity for personal hearing was granted between 9th to 11th October 2012 which also the appellant did not avail. Therefore the contention of the appellant that they were not given sufficient opportunities to defend their case has no merits. Even before this Tribunal though in the appeal memorandum, the appellant sought personal hearing while considering the appeal and stay petition but the appellant has not availed the said opportunity and the Counsel, on behalf of the appellant, has requested this Tribunal to decide the case on merits. In the appeal memorandum, the only ground urged is denial of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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