2009 (8) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order]. - The appellant has preferred an appeal against the imposition of penalty of Rs.1,18,145/- under Section 78 of the Finance Act, 1994 in the Revisonal Order passed by the Commissioner of Service Tax, Mumbai. 2. Brief facts of the case are that the appellant company was carrying on business as a health club. A show cause cum-demand Notice dated 24-5-2004 was is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Service Tax has called upon the appellant and examined the records of the proceedings for the purpose of satisfying himself as to the legality and propriety of the order passed by the Adjudicating Authority on 21-7-2006. A show cause notice dated 21-1-2008 was issued but the appellant failed to appear before the Adjudicating Authority and the Adjudicating Authority has passed an impugned order b....