2018 (8) TMI 480

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....(A.R.) for the Revenue (s) ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No.36/HWH/ST/2017-18 dated 31.07.2017 passed by the Commissioner (Appeals) of CGST & Central Excise, Kolkata. 2. Briefly stated the facts of the case are that the show-cause notice dated 13.04.14 was issued for the period 2009-2010 to 2012- 2013 for failure t....

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....re was no occasion either to reply to the show-cause notice and no notice of personal hearing was received by them. They could know about the entire proceedings after the adjudication order was received by them on 10.03.2017. The adjudication order was passed ex parte. 4. Heard both sides and perused the appeal records. I find that the Commissioner (Appeals) observed that the service tax pertai....

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....to 31.03.2013. The ld.Advocate for the appellant submits that there is a discrepancy in the amount of service tax as confirmed by the ld.Commissioner (Appeals). He has filed copies of statement of carriage inward for the period 2012-2013. The ld.Advocate further submits that there is no discrepancy in the figure of Rs. 13,261/- upto 30th June, 2012, but the demand of Rs. 59,349/- for the balance p....