2022 (11) TMI 45

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....1/2022<br>Service Tax<br>HON&#39;BLE Mr. ANIL CHOUDARY, MEMBER (JUDICIAL) And HON'BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Kashish Kumar Gupta, Advocate for the Appellant Shri Mir Anwar Mohiuddin, Authorised Representative for the Respondent ORDER [ Order Per : BENCH ]&nbsp; Heard the parties on Condonation of Delay and Restoration of Appeal applications which has been filed ....

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....collection of arrear dues. Thereafter, appellant has taken steps for ROA. Appellant has a good case on merit. Accordingly, prayed for ROA. Learned AR for Department states that the appellant have been negligent in persuing their appeal as they have not get their correspondence in the appeal immediate nor have given proper address to the department 3. Having considered rival contentions, we find....