2014 (9) TMI 967

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.... and penalty within a period of four weeks and report compliance to the Tribunal on 11-11-2013. 3. The appellant is a proprietory firm engaged in the business of providing Manpower Recruitment Service to the Ballarpur unit. According to the appellant, the appellant was under bona fide impression that no Service Tax was payable on the services provided by it. The appellant, however, applied for Service Tax registration in March, 2007 and paid the Service Tax for the period between 2005 to 2007 on 29-10-2008. The appellant was served with the notice by the respondent on 30-6-2010 asking the appellant to pay the Service Tax penalty and interest for the period from 2005 to 2007 as the appellant had evaded the payment of Service Tax duri....

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....x. It is submitted that the appellant was under the bona fide impression that the Service Tax was not payable by the appellant. 6. Mr. Deshpande, the learned counsel for the respondent Nos. 1 to 3, supported the order of the Tribunal and submitted that the Tribunal was justified in dismissing the application as the appellant failed to remain present before the Tribunal on as many as five dates of hearing. It is submitted that after the appellant filed the application for waiver of deposit, the appellant did not turn up before the Tribunal when the application was listed for hearing on five occasions. It is submitted that the appellant is liable to pay the penalty as the appellant had voluntarily applied for Service Tax registration ....

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....e application filed by the appellant for waiver of pre-deposit. If a party remains absent before a Tribunal or a Court of Law, the Court cannot be found at fault in dismissing the proceedings filed by the party in the absence of prosecution. The Tribunal waited for the appellant on five dates, of hearing, but the appellant failed to remain present. We, therefore, do not find any fault in the order of the Tribunal rejecting the application filed by the appellant in default. 9. We, however, find on hearing the learned counsel for the perusal of the appellant and on the perusal of the record, that an opportunity needs to be granted to the appellant to prosecute the matter filed by the appellant before the Tribunal on certain conditions....