2023 (7) TMI 54

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....ices. On the basis of the TDS data provided by the Income Tax Department for the period 2014-15, an enquiry was initiated against the appellant and he was called upon to submit copies of audited balance sheet, Form 26-AS, ST-3 returns alongwith challans and bank statement for the period 2014-15 to 2017-18. The appellant, however, submitted Form 26-AS, balance sheet/ trial balance for the financial year 2014-15 and ST-3 returns for the period April - September, 2014 only. Despite repeated reminders, remaining documents for the second half period of October to March 2015, 2015-2018 were not submitted by the appellant. 3. Show cause notice dated 11.10.2019 was issued to the appellant to show cause as to why service tax amounting to Rs.2,04,....

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....g through virtual mode was granted, he failed to appear and the appeal was thereafter taken up for decision. The appeal was rejected observing that the plea taken by the appellant is not supported by the documentary evidence. Hence, the present appeal has been filed by the appellant before this Tribunal. 5. I have heard Sh. Ankit Somani, ld. Chartered Accountant for the appellant and also Sh. Gopi Raman, ld. Authorised Representative for the Department. 6. I find from the records of the case, that the appellant has miserably failed to contest the proceedings diligently in as much as he neither submitted the reply to the show cause notice nor attended the personal hearing either before the Adjudicating Authority or the Appellate Author....