2013 (11) TMI 1406

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....vy were for the petitioner/assessee having provided 'manpower recruitment or supply agency' service, a taxable service defined under Section 65(105)(zr) read with Section 65(68) of the Finance Act, 1994 during the period 2006 to 2010-11. The petitioner did not participate in the assessment proceeding. 2. Ld. counsel for the petitioner contends that the adjudication order is unsustainable for transgression of the due process requirement. The contention is that the show cause notice was not served in accordance with the mandatory prescriptions of Section 37C of the Central Excise Act, 1944. If this contention is prima facie acceptable, the appeal could be disposed of at the threshold as it would be unsustainable for violation of the mandator....

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..... The summons were returned undelivered with the postal endorsement that 'the firm has left the premises'. Even thereafter, regular efforts of the officers of Revenue to contact the proprietor of the petitioner proved uneventful. In the circumstances, the Revenue collected information from other sources and came to a prima facie conclusion that the petitioner provided the taxable 'manpower recruitment or supply agency' service without furnishing returns disclosing the gross taxable value received therefrom and failed to remit the tax on this service. Eventually and in the circumstances, the show cause notice dated 20.10.2011 was served by affixture at the registered address/business premises of the petitioner and a copy of the same was also....

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....e registered address did not fructify since the petitioner's firm moved away from the registered address without intimation to the Department despite being a registrant; without informing the change of its address; and without intimation as to its current whereabouts. Clause (b) of Section 37C specifies that if the notice cannot be served in the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice , as the case may be, is intended. 5. In the circumstances of the case and in view of unproductive enterprise of Revenue in serving summons on the petitioner at its regist....