2016 (3) TMI 72

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.... Notice of hearing of this appeal was despatched to the appellant on 30.06.2015 intimating the date of hearing today. When the matter is called, there is however no representation on behalf of the appellant including by Sh. Kamal Khemuka, ld. Advocate for the appellant. In the circumstances, the appeal is disposed of ex-parte after hearing the ld. DR for the respondent. 2. The assessee is the app....

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....ither replied to the show cause notice nor had appeared for personal hearing. 4. Aggrieved, the assessee preferred an appeal inter-alia contending that he was a Proprietorship entity, was not therefore a commercial concern, which was the description in the provision for identification of a provider of the specified taxable service, of management, maintenance or repair service; and that there was ....

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..... lower appellate authority fairly found that consideration of Rs. 55960/-, out of the total consideration of Rs. 6,72,376/- received during the relevant period was relatable to rendition of manpower recruitment agency service by the assessee, which was neither taxable during the period nor was the show cause notice issued in this regard. Therefore, the impugned order reduced the liability to tax ....