2010 (3) TMI 251

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..... [Order Per: Mr.B.S.V. Murthy] .- The appellant is a proprietary concern engaged in providing security services. It was found after investigations that the appellant had not paid the service tax during the period from 2001 to 2007 and accordingly the show cause notice was issued. During the adjudication proceedings, the original adjudicating authority confirmed the demand for service tax amoun....

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.... Bangalore as reported in 2008 (10) STR 578 (Tri-Bang.), demand itself is liable to be set aside and no case has been made by the department in view of the fact that the Commissioner (Appeals) has not passed any order on merit. He submits that the matter may be remanded to the Commissioner (Appeals) to decide the appeal without insisting on any pre-deposit. 3. Learned JDR, on the other hand, st....

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....t in Dena Bank, Meghani Nagar branch and another bank. The department has also recovered various registers and attendance register submitted to I.T. Department for the period from March 2001, offer letter of the firm for providing security services, statement of account from I.T. Department, etc. The main evidence that has been relied upon by the department are bank statements and statement of aut....

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....der that the amount of pre-deposit required to be made can be reduced to some extent. As regards financial difficulty, the learned advocate fairly admitted that he had no documentary evidence to show. But the very fact that the business is closed is sufficient proof to support financial difficulty according him. I cannot agree with this view. Therefore, I hold that the financial difficulty has not....