2018 (4) TMI 1392

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....t A. Yadkikar, Advocate For The Respondent/Sole : Shri D. S. Ladda, Advocate ORDER PER COURT : 1. The present appeal is filed against the order of the Tribunal thereby allowing appeal of the department. The issue before the Tribunal was regarding the Service Tax liability on the amount paid by the present appellant to officers agents appointed as Commission Agents for procuring export orders....

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....the impugned order has been paid. 5. Upon perusal of the order of the Tribunal it transpires that the appellant had not appeared before the Tribunal. The Tribunal has observed as under" 2. None appeared on behalf of the appellant nor there was any request for adjournment. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any repr....