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2017 (9) TMI 1124

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....: B. Ravichandran The appeal is against order dated 26.03.2009 of Commissioner, Central Excise (Adjudication), New Delhi. Proceedings were initiated against the appellant to demand and recover service tax payable on the consideration received by them for letting out parks /spaces in 746 locations within the jurisdiction of the appellant, to different clients during the period after 01.07.1997. T....

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....x. The bill was not cleared as the objection was raised by the accounts department. No further follow up action has taken. 2. When the case was called, none appeared for the appellant. On perusal of the appeal records, we note that the case was listed on many occasions with due notice. As per records, the case was listed on 08.01.2016, 19.02.2016, 08.04.2016, 05.05.2016, 16.06.2016, 15.07.2016, 1....

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....ppellant in their appeal claimed that they have not at all provided Mandap keeper Service. 4. We have perused the appeal papers and the reasoning recorded by the original authority. In fact, as already noted the appellant did not dispute they are providing taxable service before the original authority and they have also admitted having collected Service Tax on these services. Subsequently, they d....