2015 (1) TMI 1003

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.... JUDGEMENT Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 14,18,682/-, interest and penalty. The demand is confirmed on the ground that the appellant provided manpower recruitment and supply service. 3. The contention of the applicant is that the applicants are undertaking the job work of wheel assembly received ....

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....ity and not appeared before the adjudicating authority. Against the adjudication order, the applicant filed appeal and before the Commissioner (Appeals) also, the applicant had not appeared. In these circumstances, as the applicant has not produced any evidence in support of their claim the demand is rightly made. 5. We find that the applicant had not appeared before the adjudicating authority ....