2009 (4) TMI 115

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..... the revenue. None appeared on behalf of the respondent. 2. After hearing the ld. DR and on perusal of the records, I find that the respondent is engaged in providing service of Direct Sales Associates (DSA) covered under the category of "Business Auxiliary Service'. The Central Excise Officers visited the respondent's business premises on 31-12-2004 and noticed that the services rendered by the r .....

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..... ded in the books of account. It is not the case that the appellant suppressed any information regarding the taxable value with an intent to evade the service tax. In view of the facts and circumstances of the present case, the ingredients i.e., fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions with intent to evade payment of service tax have no .....

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..... Officers noticed non-payment of tax by the respondent. On perusal of the records, there is no material for suppression of facts or contravention of any of the provisions by the respondent with intent to evade payment of tax. I agree with the finding of the Commissioner. 5. In view of that, there is no reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeal filed by t .....

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