TMI Blog2013 (10) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and interest) as a condition for waiver of pre-deposit of the penalty, nor with the order dated 17.1.2012 dismissing the appeal for failure of pre-deposit, we are inclined to consider the plea of the appellant for another opportunity to permit him to pursue the appeal against the adjudication order dated 26.8.2011 on merits, before the Commissioner (Appeals) - matter remanded back subject to deposit of entire demand of service tax with interest. - ST- 882-883 of 2012 - Final Order Nos. 25646-25647/2013 - Dated:- 9-7-2013 - G Raghuram And P K Jain, JJ. For the Appellant : Mr. Rajesh Kumar, Adv. For the Respondent : Shri Uma Shankar Goud, A.R. PER : Justice G Raghuram Heard Shri Rajesh Kumar, ld. Advocate for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 24.1.2012 allowing the appeal preferred by Revenue against the same order-in-original, dated 26.8.2011. Revenue was aggrieved that the adjudicating authority failed to impose penalty under Section 77 of the Finance Act 1994 (the Act) despite the assessee contravening the provisions of Section 69 and Rule 4 of the Service Tax Rules, 1994 by failing to obtain registration; contravening Section 68 read with Rule 6 of the Rules by not remitting service tax; contravening Rule 4A of the Rules by not issuing proper invoices; and despite the assesseee contravening Section 70 and Rule 7 of the Rules by failing to file returns. Revenue was also aggrieved that the adjudicating authority did not deal with these appeals. The appellate authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es regarding particulars of amounts received by the assessee during 2003-04 to 2009-10. In another statement recorded by Revenue, the assessee appears to have submitted a copy of the income tax return filed in 2008-09, explaining a miscellaneous income of Rs.9 lakhs disclosed in this return. The assessee appears to have submitted that during 2008-09, he started construction on his plot in Kavuri Hills (Hyderabad) and had spent approximately Rs.9 lakhs for the construction, from his past savings and unsecured loan obtained from friends and relatives which assertion was however not established before the income tax authorities also. 5. Considering this and other material on record discussed, the adjudicating authority concluded that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the stay application on 28.12.2011, was received on 31.12.2011. This notice was addressed by Revenue to the assessee and to the Chartered Accountant M/s GPHK Associates firm. The Chartered Accountants according to the appellant, had earlier addressed a letter dated 20.12.2011 (received by the appellate Commissioner on 21.12.2011) stating that they were preoccupied on 22.12.2011 (the earlier scheduled date of hearing) and therefore the stay application be adjourned to 28.12.2011. 8. From the above facts, it is clear that the consultants of the appellant were aware that the hearing of the stay application could be scheduled to 28.12.2011, as requested by them. The appellant however asserts that no fresh notice of rescheduled hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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