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TMI Blog2010 (4) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that service tax not paid. Lower authority was not happy with the attitude of the appellant. Thus confirm the demand. Held that- deprecate the attitude of the appellant, at the same time since the issue is fixing of service tax liability, in the interest of justice, we hold that the appellant should be given a chance to defend his case properly before the adjudicating authority. set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied from time to time on the basis of domestic and international tickets. After April, 2003, they switched over to payment on the commission received from the airlines. The lower authorities came to the conclusion that the appellant has not paid the service tax on the commission received from various airlines. To come to such a conclusion, the adjudicating authority as well as the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y reply to the show cause notice nor have they at tended the personal hearings granted by the adjudicating authority. It is the submission of Counsel that this happened due to the mis-understanding of the law by the appellant and hence the infraction may be condoned. We are not happy with the attitude of the appellant in not filing the reply before the adjudicating authority nor attending the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were not given the relied upon documents. We deprecate the attitude of the appellant, at the same time since the issue is fixing of service tax liability, in the interest of justice, we hold that the appellant should be given a chance to defend his case properly before the adjudicating authority. In view of this without expressing any opinion on the merits of the case, we set aside the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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