2023 (6) TMI 373

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....services to M/s. Ordnance Factory, Tiruchirappalli and had not discharged the service tax under 'cleaning services'. The appellant was asked by the Superintendent of Central Excise, Superintendent vide his letters dated 31.5.2011, 28.7.2011 and 27.9.2011 to obtain service tax registration, to make the service tax payment and file ST-3 returns in respect of cleaning services provided to M/s. Ordnance Factory, Tiruchirappalli. The appellant did not respond to any of these letters and also failed to furnish details and discharge service tax liability. As per Order in Original dated 31.3.2017, the original authority adjudicated the Show Cause Notice issued to the appellant and confirmed the demand along with interest and imposed penalty. Agains....

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....e adjudication order has been passed without granting personal hearing to the appellant. It is submitted by learned counsel that the Order in Original was pasted in the Trichy address and the tenant of the said address after much difficulty traced out the appellant and handed over the order to the appellant. Thereafter, the appellant has made efforts to file appeal before Commissioner (Appeals). Though all these grounds were raised before the Commissioner (Appeals), the contention that the order is passed against principles of natural justice was not at all considered by the Commissioner (Appeals). It is prayed that as the Show Cause Notice itself was not served upon the appellant, the demand cannot sustain and may be set aside. 4. The l....