2022 (6) TMI 583

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....y against the M/s Ssb Facility Management Service, and Service tax demand of Rs. 1,01,15,634/- along with interest and penalty against the M/s Ssb Facility Management Pvt. Ltd. As the issue involved in all the appeals is common and arise from common investigation, therefore, all are disposed of by a common order. 1.1 Briefly, the facts of the present case are that a search was carried out by the officers of Central Excise & Service tax at the premises of M/s Ssb Facility Management Services Pvt. Ltd. During the course of panchnama Shri Balwantbhai Patel, office in-charge, informed the officers that M/s Ssb Facility Management Services was a proprietorship firm and had obtained Service tax registration for providing taxable services. M/s Ss....

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....laration and demand of service tax. In adjudication, Appellants neither filed reply to show cause notices nor attended the personal hearing. Thus, the aforesaid show cause notices were adjudicated by the impugned common order confirming service tax demand proposed in the show cause notices. Being aggrieved thereof, Appellants filed present Appeals before this tribunal. 02. None appeared for the Appellants. 03. Shri Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 04. We have carefully considered the submission made by the learned Authorised Representative and perused the records. Ongoing through the grounds of appeals we find that the appellant's submis....