2015 (11) TMI 656

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....rdance with law, accordingly rejected the appeal of the appellant. 2. The fact of the case is that during the course of audit of the books of account and of M/s. Ashok Leyland Limited, Gadegaon by the Central Excise Officers it was revealed that the appellant had provided management, maintenance or Repair service to M/s. Ashok Leyland Limited without paying service tax payable thereof under the finance Act, 1994. The Appellant after pointed out by the Range Officers registered as service provider under above said category of management, maintenance or repair service and after accepting their tax liability paid entire amount of service tax amounting to Rs. 4,27833/- thereafter a show cause notice dated 30/10/2011 was issued to the appella....

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....eared on behalf of the appellant nor any request for adjournment was made by the appellant therefore I take up the matter for disposal on merit. 4. Shri. Ld. on behalf of the Revenue reiterates the findings of the impugned order. 5. After the consideration of submission made in appeal memo and submission made by Ld. A.R., I find that against adjudication order the appellant before the Commissioner(Appeals) has not pressed in respect of demand of service tax and payment thereof paid suo moto by the appellant therefore their contest from stage of the Commissioner(Appeals) was only on interest and penalties. Therefore prayer made by the appellant in their appeal memo. As regard the reduction of service tax, SSI Exemption under Notificati....