TaxTMI 
TaxTMI 
2008 (5) TMI 70
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - The Party is aggrieved with the OIA No. 290/2006-CE, dated 4-10-2006 by which the Commissioner (Appeals) has confirmed the OIO No.4/2006, dated 31-5-2006 passed by the ACCE, Dharwad Division. The assessee were carrying on the activity of 'Security Agency'. They had not paid Service Tax for the period from October 1998 to March 2002 nor have they filed ST-3 Returns from April 2002 to September, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pted is that the confirmation of demand and consequential liabilities is not sustainable as show-cause notice dated 12-2-2004 does not detail the basis of quantification of demand nor is there any mention of the period for which demand is raised. I find that the confirmation relates to remuneration received for two service receiver namely M/s. Banahatti ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ned from service receiver. If it was not acceptable to them the appellants should have submitted their own record of payment received and liability thereon taking advantage of many opportunities given to them for submitting proof and appear for personal hearing. They nave not done so. I find that their reliance in Hon'ble Tribunal's decision in the case of Praseetha Suresh 2006 (3) STR 777 (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ey seek for decision on merits. 3. We have carefully gone through the Grounds of Appeals. The appellants have reiterated the same grounds as stated before the authorities inasmuch as that the demand is imaginary and there is no computation of the same. They have also submitted that there is a violation of the Principles of Natural Justice and demands are hit b....