2011 (11) TMI 635

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....gar, AR Per :  Mr. M.V. Ravindran; When this matter was called out, the appellant was not represented by the advocate on record. 2. Court Master produced a fax copy of letter sent by the appellant seeking adjournment. On perusal of the said letter, we find that the adjournment is sought on a very very flimsy ground i.e. the Director has to rush to his native place in connection with ....

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....p; The adjudicating authority has given a detailed reasoning for coming to a conclusion that service tax liability does arise on the appellant.  In our considered view, the entire issue needs to be gone into detail right from the allegations made in the show cause notice, defences taken by the appellant before the adjudicating authority and that can be done only at the time of final disposal ....