2019 (12) TMI 418

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....he respondent ORDER Rachna Gupta: None has come present for the appellant. Perusal of file shows that the appellant has not appeared despite several opportunities being granted for the purpose. At this stage, learned Departmental Representative, Shri K. Poddar has brought to my notice that another appeal on the same facts and circumstances and the similar decision of the Commissioner (Appeals) ....

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....6 was served upon them demanding the aforesaid service tax along with the interest and the penalty. The said demand was confirmed by the original adjudicating authority vide Order No. 72/2018 dated 18.10.2016. The appeal thereof was partly allowed vide Order-in-Appeal No. 92 of 2017 dated 12 February, 2018 whereby the demand of service tax along with the interest was dropped and also the penalties....

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.... may be prescribed. Further, Rule 6 (2) of Service Tax Rules, 1994 says that "the assessee shall deposit the service tax liable to be paid by him with the bank designated by Central Board of Excise and Customs for this purpose in form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs". W.e.f. 01/10/2014, it has been mandated that every assessee shall electronically ....