2021 (8) TMI 541

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (AR) for the respondent ORDER M/s Worbus Management Consultants Ltd is in appeal against order-in-original no. PUN-SVTAX-000-COMMISSIONER-010-14- 15 dated 26th March of Commissioner of Customs (Adjudicating Authority), Pune in which demand of Rs. 9,55,178/- has been confirmed, under proviso to section 73(1) of Finance Act, 1994, on receipts for 'management or business consultant service' during .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commission in accordance with the provisions of Finance Act, 1994. 3. On perusal of the grounds of appeal, it is seen that the appellant has claimed that the tax liability, as provider of 'management or business consultant service', had been discharged and, therefore, the imposition of penalty is improper. Furthermore, insofar as the tax liability of Rs. 15,06,227/-, in accordance with section 6 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal too, no concrete counters to the findings of the original authority have been enumerated. The grounds of appeal are vague and insufficient to determine a finding on merit. The appellant has also foregone several opportunities to appear and to elaborate upon the grounds preferred in the appeal. We, therefore, do not find any reason to entertain the prayers and relief sought by the appellant. 6 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X