2012 (5) TMI 424

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....ber - The appellant has come in appeal against the order passed by ld. Commissioner (Appeals) upholding the adjudication Order. In the adjudication the matter in controversy was whether appellant shall be liable to service tax for the taxable service of rent-a-cab provided. Adjudication went against the appellant with consequence of levy of service tax of Rs. 8,08,838/- followed by consequence ....

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....r if appeal consequence is adverse. Therefore, we made a survey to the adjudication order passed by the original authority as well as first appellate finding. The order of adjudication passed demonstrates that the appellant was given opportunity of hearing through its representative on 23.12.04 before the adjudicating authority. All his submissions were considered to pass the order. 4. The auth....

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....ity. No consciousness of the appellant to lead evidence for pleading its innocence and ignorance about law is patent from record. The first appellate authority at page 4 has also recorded that tax was collected by the appellant but that was not deposited in the Govt. Account till Investigation was made. He could not find any merit with the appellant's case, for which he upheld the adjudication. ....