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    <description>The Court set aside the Tribunal&#039;s order demanding service tax, interest, and penalty due to the assessee&#039;s non-appearance, remitting the matter back for fresh consideration. The Court emphasized the need to provide the assessee with an opportunity to present their case and allowed the civil miscellaneous appeal, closing the connected petition without costs.</description>
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      <description>The Court set aside the Tribunal&#039;s order demanding service tax, interest, and penalty due to the assessee&#039;s non-appearance, remitting the matter back for fresh consideration. The Court emphasized the need to provide the assessee with an opportunity to present their case and allowed the civil miscellaneous appeal, closing the connected petition without costs.</description>
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