2018 (10) TMI 1067

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....) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. PUNSVTAX- 000-APP-0071-14-15 dt.19/3/2015 passed by the Commissioner of Service Tax (Appeals) Pune. 2. Briefly stated the facts of the case are that the appellants were providing advertisement services during the period 2007-08 and 2008-09 but short paid service tax amounting to Rs. 37,85,549....

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.... there was any request for adjournment. 4. Ld. AR for the Revenue has submitted that further adjournment would only delay the matter and no fruitful purpose would be served. Consequently, the appeal has been taken up for disposal on the basis was records after hearing the Ld. A.R for the Revenue. 5. Ld. AR for the Revenue submits that the appellant has neither filed any reply to the show cau....

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....ceipt of the amount as shown in their balance sheet nor any evidence brought on record to show that the differential value received in the respective years were not related to the taxable service rendered by them during the relevant period. We find that the appellants were neither serious in prosecuting their case before the authorities below nor before this Tribunal by producing evidences to rebu....