2015 (1) TMI 1003

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..... sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 14,18,682/-, interest and penalty. The demand is confirmed on the ground that the appellant provided manpower recruitment and supply service. 3. The contention of the applicant is that the applicants are undertaking the job work of wheel assembly received from their principal and the applicants are re .....

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..... hority. Against the adjudication order, the applicant filed appeal and before the Commissioner (Appeals) also, the applicant had not appeared. In these circumstances, as the applicant has not produced any evidence in support of their claim the demand is rightly made. 5. We find that the applicant had not appeared before the adjudicating authority nor produced any records as required by the adjudi .....

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..... osited with the jurisdictional authorities. Subject to payment of the above cost, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh. The appellant will appear before the adjudicating authority along with the proof of deposit of the above mentioned cost and with reply supported with documents on 19.6.2014 and thereafter the adjudicating author .....

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