2025 (5) TMI 1133

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....sis of Form 26AS (2014-15) investigation was initiated, wherein it was found that appellant has received consideration from various parties for providing manpower. The appellant has also not filed any Service Tax Return for the said period. 2. Show cause notice dated 15.10.2018 was issued to the appellant for the period 2014-15 demanding a sum of Rs.37,90,922/- under Section 73(1) of the Finance Act, 1994, along with interest under Section 75 and penalties under Sections 76 & 77(1)(a) Section 77(2) and 78 of the Finance Act. The appellant neither filed its reply to the show cause notice nor attended the personal hearing, despite several opportunities granted to them to represent through video conference. The appellant completely failed t....

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....7   Total 31,165,029.83 16,541,817.00 14,623,212.83 14,623,212.83   1,807,429.11 Total Liability Rs.1,807,429.11 Total Challan paid in ST-3 Rs.1,841,708.97 Challan Details     Challan No. Challan date Amount 400002 03.09.2014 34,857.00 400001 03.09.2014 351,891.00 402708 02.12.2014 395.274.00 402743 02.12.2014 34,764.00 502081 30.01.2015 83,430.00 502047 30.01.2015 398,610.00 500709 16.05.2015 459,174.00 500693 16.05.2015 83,709.00   Total 18,41,708.97 3. On examining the documents submitted, the Commissioner (Appeals) re-determined the total service tax liability of the app....

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....ng that the notice could not be served to the appellant due to insufficient address. The appeal had been listed for hearing on several occasions, however, either none had appeared on behalf of the appellant or time has been sought and on May 27, 2024 "last opportunity" was granted, despite that four more opportunities have been granted but the appellant has chosen not to appear. On September 25, 2024, Shri Jatin Singhal, Advocate circulated a letter seeking discharge from the case, as he is no longer in touch with the clients. In view thereof, once again, notice was issued to the appellant and as per the communication from the Department dated 14.05.2025, Shri Surender Singh was telephonically contacted when he informed that since he is out....