2018 (10) TMI 970

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..... se are that the appellants are registered with Service Tax Department for rendering Security Agency Services. Acting upon an intelligence that the appellants had not been discharging their service tax liability properly, investigations were initiated where documents and details were sought from the appellants, the income tax authority and various clients of the appellants like CWC, Panchkula, BSNL .....

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..... alculate their service tax liability of the appellants which was determined at Rs. 50,48,700/- for the period 2009-10 to 2013-2014 out of which the appellants had already deposited an amount of Rs. 36,79,848/- and accordingly the demand of balance service tax amounting to Rs. 13,68,852/- was confirmed with interest. The amount of Rs. 11,08,170/- being service tax and Rs. 8,54,922/- being interest .....

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..... h grounds of appeal submitted now should be taken on record in replacement of grounds filed with the appeal earlier. He submits that they are not contesting the taxability of the service and the interest thereon and are only disputing the penalty. He pleaded that they are disputing the penalty because of non-filing of returns impugned under Section 78 of Finance Act, 1944. On non-filing of returns .....

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..... pointed by the Ld. AR, the appellant have not filed any grounds of appeal in support of their contentions except merely saying that Commissioner (Appeals) has erred in law and facts. The bare assertions made in the grounds of appeal have not been supported by any narration about basis or arguments or case laws. Such grossly inadequate pleadings in grounds of appeal do not further the cause of the .....

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..... rsue the appeal in the manner prescribed by the law i.e. additional evidence is to filed first by way of the miscellaneous application and subjected to judicial scrutiny for its admissibility or otherwise. In the circumstances, I find no merit in the appeal of the appellant and the same is liable to be rejected. 7. In the result, the appeal is dismissed. (Order dictated & pronounced in the open .....

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