2018 (5) TMI 314

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....spondent Revenue (s): Shri A. Mishra, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. The Revenue as well as the assessee is in appeal against the same Order-in-Appeal. Since a common issue involved, these are taken up together for disposal. 3. The facts in brief are that the assessee are engaged in providing taxable service under the category of Rent-a-Cab service to M/s T....

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....vice for the relevant period. 4. The Revenue is in appeal challenging the said calculation of the learned Commissioner (Appeals) and assessee is in appeal against imposition of interest and penalty. 5. None present for the appellant despite notice nor there is any request for adjournment. This matter has been listed for several occasions but none appeared for the assessee on any occasion. The sa....