TMI Blog2012 (10) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : Mr. M.V. Ravindaran; All these stay petitions are filed for the waiver of pre-deposit of amount of service tax liability confirmed by the adjudicating authority against each one of them, holding that all these firms are controlled by a single person as proprietor 2. Heard both sides and perused the record. 3. Since the issue involved lies in a narrow compass as the appellants are claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal labour supply. It is the submission that they did not file any reply to the show cause notice due to ignorance of law. We are unable to agree with the contentions raised by the learned counsel as regards non filing of reply to the show cause notice. We also find that, in the grounds of appeal, the appellant specifically stated that appellant may be liable to pay service tax on the Manpower Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presenting their case before the lower authorities. Appellants are directed to file reply within four weeks from today to the adjudicating authority and the adjudicating authority on receipt of such reply, should adjudicate the matters as early as possible. Since the appellant has been taking various alibis for not filing the reply before the lower authorities, in our considered view, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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