2010 (7) TMI 310

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....sp; None, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Counsel Shri K.K. Anand had withdrawn his appearance in this case by an application filed on 21st July, 2010 mentioning that there is no cooperation from his client to get instructions. Therefore, matter was adjourned for hearing for today. Today, no one is present for t....

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....ther consequences as follows :- (i) Service Tax amounting to Rs. 2,19,500/- was demanded for the period 98-99 to 99-2000 under Section 73 of the Act. (ii) Service Tax amounting to Rs. 1,32,500/- was demanded for the period 98-99 to 99-2000 under Section 73 of the Act. (iii) Payment of interest on delayed payment of Service Tax was ordered. (iv) Penalty of Rs. 1,....

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....n 11D of the Central Excise Act, 1944. Making clear observations in discussion and finding portion of impugned order, the adjudication was completed. 3. When the matter was appealed before the learned appellate authority, the appellant explained that there were less number of clients than the licenced capacity of 300 lines. Due to such circumstances no service tax can be levied on 300 lin....

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....equent period was burnt and no FIR was filed in that respect. Conduct of the appellant has become questionable before the learned first appellate authority. Zerox of letter from SDE, BSNL produced could not come to the rescue of the appellant. When the appellant failed to explain its matter before the appellate authority below and also no instruction are given to its advocate to pursue its case an....