2018 (12) TMI 1182

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....engaged in providing taxable service under the category of "Works Contract Service and Maintenance or Repair Service" and is a holder of Service Tax Registration. On intelligence that the appellant had undertaken Works Contract Services and Maintenance or Repair Services but had not discharged service tax liability for the same, necessary documents were called for from the appellants. Thereafter, the appellant had provided copies of Income Tax Returns, balance sheets, Form26AS and Sales Invoices for the financial years 2012-13 to 2014-15 and scrutiny of the above documents revealed that the assessee had short paid service tax to the extent of Rs. 8,93,511/-. 2.2 Accordingly, a Show Cause Notice dated 26.12.2016 was issued to the appellan....

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....l Wire Craft Pvt. Ltd. Vs. Commr. of Cus., C.Ex. & Service Tax - 2015 (322) E.L.T. 192 (S.C.); • Apotex Research Pvt. Ltd. Vs. Union of India - 2017 (347) E.L.T. 426 (Kar.); • M/s. Icon Hospitality Pvt. Ltd. Vs. Union of India & Ors. - 2018-TIOL-1552-HC-KAR-ST; 3.2 He further submits that since the appellant has only challenged equal penalty, he is willing to appear before the first appellate authority to get an Order on merits. 4. Per contra, Ld. AC (AR) Shri. L. Nandakumar appearing for the Revenue supported the findings of the lower authorities. 5. I have considered the rival contentions, perused the documents placed on record and have also gone through the judgements relied on by the Ld. Advocate. 6....

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....d or on its authorized agent and on one else. It is not the respondents' case that Shri Sanjay was the authorized agent. Even before us, despite several opportunities given, the respondents have failed to file their response to the Special Leave Petitions so as to controvert the asseveration of the appellant that Shri Sanjay on whom the decision was tendered was a mere daily wager 'kitchen boy' and that the appellant had no knowledge of the passing of the adjudication order. We are also informed that the recoveries envisaged in the Adjudication Order have already been effected. 10. It is in these circumstances that we are of the clear conclusion that a miscarriage of justice has taken place, in that the Authorities/Courts below have fail....