2015 (9) TMI 1157

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..... 5-CU(DB)
Service Tax
G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Shekhar Vyas & Shri Arun Pathak, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: These stay applications and appeals have been filed against the impugned order-in-appeal Nos. 69,70,7172&73(ST)/RPR-1/2013 dated 03/04/2013 in terms of which the appellants' appeals b .....

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..... ecruitment or supply service which had duly been appropriated in the respective orders-in-original. We find that the Commissioner (Appeals) has not dealt with these pleas of the appellants at all and has only observed that the appellants did not submit any reply to the show cause notice. Further, we find from the discussion / finding portion of the orders-in-original that there is no analysis what .....

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..... by them. The party did not bother to obtained registration neither paid service tax nor did they file ST-3 return thereby violated the provisions of Section 68, 69 and 70 of the Finance Act, 1994. They did not submit their reply to show cause notice neither appeared for personal hearing on the given dates and time. All persons/assesses engaged in providing taxable service as defined under Secti .....

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..... of the orders-in-original that the adjudicating authority did not even devote a single sentence to analyse the service rendered by the appellant with a view to arriving at a finding that the said service fell under the category of cargo handling service. Thus, we find the orders-in-original nonspeaking; that apart, the appellants' contention that they had not received any show cause notice ha .....

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