2011 (4) TMI 256

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....er D.N. Panda :   Ld. A.R. Shri Batra submits that as against the Service Tax liability of Rs.46,58,790/-, by application of the Notification benefit granted under No. 1/2006 dated 1.3.2006, the Appellant GTA discharged the tax liability to the extent of Rs.45,48,815/-. The balance tax liability was discharged in two instalments. First instalment was Rs.29,145/- and the second was Rs.80,90....

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....ined in the said Annexure.   3. The second plank of argument of Shri Batra is that the Appellant should not face the Service Tax demand of Rs.1,39,76,300/- when law permits GTA service provider to avail benefit under Notification No. 1/2006 dated 1.3.2006. Because the authority proceeded to pass an ex-parte order which is apparent from para 14.2 of the impugned order at page-6, the Appella....

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....opportunity of explaining reasonable cause.   5. Ld. DR appearing on behalf of the Revenue supports the order of the authorities below and submits that there was no injustice done when the authority has examined the applicability of the notification, as Issue No. 1 in the adjudication order and the Appellant having failed to appear, appropriate order was passed.   6. Heard both sid....