TMI Blog2013 (10) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant and not being attended to. In our view, the non-cooperative attitude is very clear from the fact that they have been given personal hearing for 4 times and 2 times at their request. Be that as it may, we are still of the view that before coming to a conclusion that huge amount of Service Tax liability arises and its consequences, it requires that at least a reply, which needs to be filed, be considered by the adjudicating authority. To our mind, the issue needs reconsideration by the adjudicating authority after the reply is filed by the appellant - appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear before the adjudicating authority as and when the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service and other services on the ground that these services are a sovereign function which are being conducted by the municipal corporation. 2. Ld. Departmental Representative, on the other hand, would submit that even after giving them considerable time for filing the reply to the show cause notice, the appellant had not bothered to even file an interim reply nor they appeared before the adjudicating authority as and when called for attending personal hearing. It is his submission that in the grounds of appeal, the appellant had admitted that they have levied and collected the Service Tax to the tune of Rs.27 lakhs and has not deposited the same with the Government treasury. It is his submission that the attitude of the appellant seem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In order to meet the ends of justice, we direct the appellant herein M/s Rajkot Municipal Corporation to file a reply to the show cause notice within a period of eight weeks from today positively before 16.09.2013. 6. It is also noticed that the appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear before the adjudicating authority as and when the adjudicating authority grants a personal hearing. In order to ensure that they file a reply and appear before the adjudicating authority, we deem it fit to direct them to deposit an amount of Rs.30 lakhs (Rupees Thirty Lakhs only) within a period of eight weeks from today and report compliance before the adjudicating authority on 16.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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