2021 (11) TMI 553

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....r the period January, 2013 to March, 2013. 2. The facts in brief relevant for the present appeal are as follows:- On the basis of third party information received Income Tax Department it was noticed that the appellant has not paid the service tax for the Financial Year 2012-13. Accordingly, Show Cause Notice No.1205 dated 25.04.2018 was issued proposing the recovery of an amount of Rs. 1124738/- alongwith the interest and the proportionate penalties. The said proposal was initially confirmed vide Order in Original No. No.2240 dated 25.04.2019. The appeal thereof has been disposed of in the aforesaid terms. Still aggrieved, the appellant is before this Tribunal. 3. I have heard Shri Ankit Totuka, ld. Advocate for the appellant and Shri ....

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....submitted that the authorities below have not appreciated the said fact. In fact the Order in Original also has been passed at the back of the appellant by serving the notices of appearance at the same wrong address which were never received by the appellant. However, after acquiring the knowledge of the said order when appeal was filed before Commissioner (Appeals) the plea of show cause notice being never served upon the appellant was specifically taken, Appeal Memo ground No.2 has been impressed upon. It is mentioned that Commissioner (Appeals) has still being silent about the said plea. After acknowledging the discharge of liability under VCES 3 till 31st of December, 2012 that the matter with respect to the demand of remaining 3 months....

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.... Jaipur, which is mentioned as the residential address of the appellant in Form ST-2/ the Registration Certificate as is annexed on record. In the said letter, the appellant has specifically prayed for setting aside the impugned demand for non-service of the SCN in the statutory period. Similar is the prayer before Commissioner (Appeals) as is apparent from the grounds of appeals annexed on the record of the present appeal. Perusal of Commissioner (Appeals) order corroborates the submissions of the ld. Counsel for the appellant to the fact that Commissioner (Appeals) has miserably been silent upon the aspect of the non-service of the SCN within the maximum period provided to the Department for the purpose. 7. It is also apparent from the r....