2019 (4) TMI 1596

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....AY KUMAR, MEMBER (TECHNICAL) Shri Sanjay Kumar Tiwari, CA for the Appellant Shri G.R. Singh, Authorised Representative for the Respondent ORDER ARCHANA WADHWA Both the Appeals are disposed of by a common Order as they are arising out of the same set of facts and circumstances. 2. Appellant is providing different services like 'Mandap Keeper Service', 'Rent-a-Cab Service' and 'Ren....

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....ded any hearing afforded by the original Adjudicating Authority. In fact their advocate appeared and assured that he will deposit service tax liability and produce the challans. It is seen that the appellant did not challenge the facts and merits of his tax liability. 3. On the above basis, the Deputy Commissioner confirmed the service tax of Rs. 4,41,044/- alongwith confirmation of interest an....

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....provided by them and they had rented out the said premises to a third person, who was running the said 'Mandap Keeper Service'. On being queried, he has not been able to tell the name of the person to whom the said premises were rented out. He has also not been able to show from the statement of the Director that the said premises were not being run by the assessee but were rented by them to a thi....

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.... that this is a plea relatable to factual position and cannot be permitted to be raised at the second Appeal stage. He accordingly prays for rejecting both the Appeals. 7. After carefully considering the submissions made by both the sides and after going through the impugned orders, we note that undisputedly, the appellant never brought the fact of renting of Mandap to a third person. On the co....