2022 (4) TMI 425

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....how-cause notice dated 17.7.2007 was issued proposing to demand Service Tax of Rs. 38,801/- along with interest and to impose equal penalty. The show-cause notice was adjudicated vide Order-in-Original dated 9.1.2009. Being aggrieved by the said order, appellant filed an appeal before the Commissioner (A), who concurring with the original authority rejected the appeal filed by the appellant. Therefore, the present appeal. 2. When the matter was called out, none appeared on behalf of the appellant despite notice being served on them and also after allowing the early hearing application. Therefore, the matter is taken up for disposal. 3. We have heard Shri P. Rama Holla, learned Authorised Representative appearing for the Revenue. 4. We ha....

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....s tax, no service tax can be demanded, for this submission, they relied upon the following judgments. (i) Sobha Developers Ltd. vs. CCE, Bangalore : 2010 (19) STR 75 (Tri.-Bang.) (ii) Daspalla Hotels Ltd. vs. CCE, Visakhapatnam: 2010 (18) STR 75 (Tri.-Bang.) (iii) LSG Sky Chefs (India) Pvt. Ltd. vs. CST, Bangalore: 2009 (15) STR 545 (Tri.-Bang.) (iv) Grand Ashok vs. CST, Bangalore: 2009 (15) STR 344 (Tri.-Bang.) (v) Pillai & Sons Motor Co. vs. CCE, Trichy: 2009 (14) STR 844 (Tri.-Chennai) (vi) Imagic Creative Pvt. Ltd. vs. CCT: 2008 (9) STR 337 (SC) (vii) ASL Motors Pvt. Ltd. vs. CCE, Patna: 2008 (9) STR 356 (Tri.-Kolkata) (viii) BPL Mobile Communications Ltd. vs. CCE, Mumbai: 2007 (7) STR 440 (Tri.-Mumbai) (ix) Bharat San....