TaxTMI 
TaxTMI 
2010 (10) TMI 384
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....ishna, Advocates, for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)] . - This is an appeal filed by M/s. Tata Motors Insurance Services Ltd. (TMISL), formerly known as M/s. Concorde Motors Ltd., seeking to vacate an order of the Commissioner dt. 13-2-2007 vide which he confirmed an amount of Rs. 29,42,451/- towards service tax liability ....
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....rs and spares from its principal. After due process of law, the Commissioner found that the above activities constituted BAS of Section 65(19) of the Act. TMISL had engaged in the above activities without intimating the Department about the same and without following statutory formalities including payment of tax. The appellant had paid an amount of Rs. 6,84,254/- towards the demand confirmed agai....
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....t could appear before the Commissioner on any one of the dates. Statutorily, the appellant was entitled to request for three adjournments. The appellant had sought adjournment of hearing on 31-1-2007. This was the first adjournment sought by the appellant. The Commissioner however proceeded to pass an ex-parte order stating that the appellants were given three chances and that they had resorted to....