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2009 (4) TMI 115
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....ORDER 1. Heard ld. DR on behalf of the revenue. None appeared on behalf of the respondent. 2. After hearing the ld. DR and on perusal of the records, I find that the respondent is engaged in providing service of Direct Sales Associates (DSA) covered under the category of "Business Auxiliary Service'. The Central Excise Officers visited the respondent's business premises on 31-12-2004 and not....
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....vided by them. These amounts were duly recorded in the books of account. It is not the case that the appellant suppressed any information regarding the taxable value with an intent to evade the service tax. In view of the facts and circumstances of the present case, the ingredients i.e., fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions with ....