2011 (4) TMI 249

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....DR   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of service tax of Rs. 1,01,549/- and penalties imposed upon the applicant/appellant under various sections, we proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass.   2. The appellants, who are availing the services of Goods Transport Agencies (GTA) have been d....

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....rned advocate for the appellants submits that such evidences could not be produced before the Commissioner (Appeals) inasmuch as they lost their file during the relevant period. He submits that the said evidences are available with them now and if the matter is remanded, the appellant would be in a position to satisfy the appellate authority in respect of the disputed issue.   4. No object....