2019 (2) TMI 1795

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....ngh, Deputy Commissioner (AR), for Respondent ORDER On matter being called, nobody appeared on behalf of the appellant. Further from the records we note that the notice of hearing sent to the appellant stands received back by the Postal Authorities with remarks "unable to trace". Accordingly, we have gone through the impugned orders and have heard learned A.R. appearing on behalf of the Revenue.....

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....vices" and the appellant is required to pay Service Tax on the same. 4. Accordingly, proceedings were initiated against them by way of issuance of a Show Cause Notice dated 21/10/2013 raising demand of Service Tax amounting to Rs. 2,37,009/- for the period 01/04/2008 to 31/03/2012 i.e. by invoking the extending period of limitation. 5. The Show Cause Notice culminated into an order passed by the....

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.... by the Jharkhand High Court would not be applicable to them. 7. The appellant also assailed the demand on the point of limitation by submitting that there was no suppression on their part and the issue involved was a bona-fide legal issue of interpretation. The Commissioner (Appeals) did not agree with the said plea of the assessee and upheld the order. 8. We are of the view that the appeal can....