2013 (10) TMI 385

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....ty Commissioner, AR PER : S S Kang Heard both sides. 2. Common issue is involved, therefore the applications for waiver of dues are being taken up together. 3. The applicants filed appeals along with applications for waiver of dues against the common order-in-appeal. Shree Krishna Services filed application for waiver of pre-deposit of service tax amount of Rs.15,90,203/-, Shri Suresh ....

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.... submitted by the Assistant Commissioner of Labour, Aurangabad, vide letter dated 23/08/2012. Adjudicating authority relied upon the enquiry repot submitted by Assistant Commissioner of Labour, Aurangabad. The contention is that the material which was collected by the adjudicating authority after the date of personal hearing and used against the applicant while confirming the demand is not supplie....

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....he adjudicating authority for hearing of the appeals. The applicants filed modification application vide the impugned order. The Commissioner (Appeals) dismissed the appeal for non-compliance to the provisions of Section 35F read with section 83 of the Finance Act, as the applicant failed to comply with the condition of the stay order on merits. 7. The contention is that as the adjudication ord....

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....merits of the case. 9. As applicant has undertaken activity which is covered under the scope of service tax. Hence, the demand is rightly made. 10. WE have gone through the adjudication order in para 16.17, adjudicating authority has taken into consideration the information received from the Assistant Commissioner of Labour, Aurangabad and relied upon the same. The information from the Assis....