2011 (8) TMI 410

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....eaning activity service. On scrutiny of ST-3 returns filed by the appellant it was found that appellant had filed returns late and further also had short paid service tax of an amount of Rs. 1,05,076/- during the period from April 2007 to March 2008. On this ground proceedings were initiated by way of issuance of a show cause notice on 15.10.08. The appellant did not reply to show cause notice nor....

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....nce the show cause notice had been issued earlier and the audit was undertaken by the Departmental Audit Officers. Being a small labour service contractor and not well aware of that law, appellant did not attend the personal hearings also. He submits that when no submissions were made before the original adjudicating authority and appellant had valid grounds to show that full amount of service tax....

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.... cannot be found fault with if he thought that the audit officers are aware of the show cause notice and were advising him to make the payment and if he was not well aware with the systems, he cannot be found fault with if he presumes that the matter will be over if he paid service tax with interest. No doubt when the letters for personal hearing came, he should have and could have attended. In an....