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2012 (5) TMI 424

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..... that vehicles were provided on rental basis to NTPC, ALSTOM, BHEL, ESCORT & YAMA since 1998, without seeking registration under Service Tax Law. Ld. Adjudicating authority recorded that the bills were raised in favour of different customers and service tax was realised through account payee cheques but no such tax realised was deposited into Treasury till the date of visit by Investigation Wing, .....

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..... ce of rent-a-cab provided. Adjudication went against the appellant with consequence of levy of service tax of Rs. 8,08,838/- followed by consequence of penalty and interest. 2. None present for the appellant today. The appellant has made a request on 16.7.09 to decide the appeal following 3 decisions :- 1. R.. Travels v CCE in appeal No.ST/459/06, Dated 15-7-2008 2.. Noida Taxi Ser .....

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..... its representative on 23.12.04 before the adjudicating authority. All his submissions were considered to pass the order. 4. The authority below examined the statement recorded under section 14 of Central Excise Act 1944 from Shri Amarjeet Singh Natt who was proprietor of the appellant concern. It was stated that vehicles were provided on rental basis to NTPC, ALSTOM, BHEL, ESCORT YAMA since .....

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..... ovt. Account till Investigation was made. He could not find any merit with the appellant's case, for which he upheld the adjudication. 6. Ld. DR. Shri Soni submits that the appellant has relied on certain orders of the Tribunal to decide its case. But none of them is relevant to this case. The appellant was a wilful evader as per the finding of the authorities below. When the appellant did not .....

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