2014 (7) TMI 794

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....NT Per: G. Raghuram: The Joint Commissioner, Customs & Central Excise, Ghaziabad passed an adjudication order dated 13.06.2012 confirming the service tax demand of Rs. 20,54,284/- apart from interest and penalties on the ground that the petitioner - appellant had provided 'mandap keeper' service during April 2010 to November 2010. The appellant failed to remit service tax but has under remitted ....

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.... date. The appellant pleaded that the wife of the proprietor of the appellant (a proprietary concern) was ill and required the personal attention of the proprietor. A medical certificate issued by the family physician was produced at the time of personal hearing. The appellate Commissioner however observed that no specific role of the proprietors wife is observed. in the day-to-day affairs of the....