2013 (12) TMI 1126

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....e Act, 1994 (the Act). As it now appears, the case of the petitioner/appellant is that during the said period, he was also providing services which were not taxable, services which later were brought into the tax net as Manpower Recruitment Agency Service, with effect from 15.06.2005. Before the adjudicating authority and pursuant to the show cause notice dated 13.10.2003, the petitioner submitted no response pleading any defence nor attended personal hearing on the date fixed. Therefore, the adjudicating authority proceeded ex-parte and passed the adjudication order, levying service tax of Rs.5,63,367/-; penalty of an equal amount under Section 78; besides interest and penalties as specified in the order. 3. Aggrieved, the appellant pre....

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....ply Service and had tendered copies of bills Nos 1396 to 2000; and 1 to 176, for the period 01.10.1999 to 13.06.2003, which were appended to the show cause notice. The Appellate Authority recorded that according to the statement made on behalf of the appellant/petitioner itself, if provided services pertaining to Security Agency Services and the claim to have provided Manpower Recruitment and Supply Agency Services is an after thought contrived at the appellate stage. In Para-7 of the appellate order, the Appellate Authority observed that in his statement dated 11.7.2003, the petitioner admitted liability and did not raise any objection regarding the quantum of tax liability to be remitted and had also failed to produce any evidence in supp....