2014 (10) TMI 311

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....na, Additional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against order in appeal No. NSK-EXCUS-000-APP-240-13-14 dated 22.8.2013 passed by the Commissioner of Customs & Central Excise (Appeals), Nashik. In the impugned order, the learned appellate authority has upheld the confirmation of service tax demand of Rs. 20,48,456/- along with inter....

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....he period April 2007 to March 2012. Therefore, only a small portion of the demand is within the normal period and the tax liability approximately is Rs. 3.68 lakhs. Accordingly, he prayed for grant of stay. 3. The learned Additional Commissioner appearing for Revenue, on the other hand, points out that HAL is a company incorporated under the Companies Act and therefore is a commercial undertaking....

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....lant be put to terms. 4. We have carefully considered the submissions made by both sides. 5. As regards the plea that HAL is a Defence PSU and hence services rendered to them are not taxable, we do not find any provision of law granting any such exemption or exclusion from the levy of service tax in respect of Defence PSUs. HAL is a company incorporated under the Companies Act, 1956 and has thei....

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....d and the appellant did not even bother to file any reply to the notice or appear before the adjudicating authority. Similarly, before the appellate authority also, the appellant did not choose to appear for personal hearing. This conduct of the appellant does not reflect well on him. In these circumstances, we are of the prima facie view that the appellant has not made out any case for complete w....