TaxTMI 
TaxTMI 
2009 (10) TMI 170
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....dent. ORDER D.N. Panda, Judicial Member - None is present for the appellant. 2. Show-cause notice in this case was issued on 27-8-2004 proposing levy of service tax of Rs. 1,90,555 as well as interest on the allegation that the appellant had provided renting-a-cab service provided with effect from 1-4-2000 which was registered with Service Tax Authority with effect from 15-1-2004. Adjudication ....
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....n was considered to impose equal amount of penalty to the tune of Rs. 1,90,555 under the provisions of both the sections in terms of order. 3. The appellant came before the Tribunal submitting that the service tax has already been paid along with penalty for which Tribunal passed order staying realization of the balance demand. 4. None being present for the appellant, we asked for proper assista....
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....ce if any. This is coming from pages 43-44 of appeal folder where the learned Commissioner has recorded his finding. 6. Learned DR submits that when the appellant has not co-operated, their appeal should be disposed of confirming the demand. 7. We are not in agreement with the proposal of learned DR for the reason that the appellant deserves a fair trial so as to consider all the pleadings that ....
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....cess of law. 8. The appellant is entitled to fair opportunity of hearing and the adjudicating authority is required to pass a reasoned and speaking order taking into consideration the allegation in the show-cause notice which was foundation for the original proceeding proposing consequence of penalty and the averments of the appellant as well as the law of the land. 9. In order to resolve the di....