2013 (4) TMI 491

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.... Sikand Associates (here in after referred to as Appellant) against order in appeal No. 277/ST/DLH/2012 Dated 12.10.2012. 2. The brief fact of the case are that on the basis of scrutiny of service tax return filed for the period Oct 05 to Mar 06 it was observed by the department that appellant did not pay the service tax amounting to Rs. 15,397/-. Accordingly a show cause notice was issued prop....

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....ck to the lower authority. 4. The Ld. AR appearing for the revenue submits that the case has already been rejected by the Commissioner (Appeal) as Appellant did not submit the relevant documents before the lower authority.   5. After hearing both sides I find that the case was rejected by the lower authority on the ground of no submission of relevant documents for verification of a....