2013 (7) TMI 489

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..... rakhand) had provided taxable man-power recruitment agency ;and management , maintenance and repair services but failed to remit service tax. Eventually, after a due process by the adjudication order dated 7.2.2011 the service tax liability of Rs.10,94,185/- besides interest and penalty as stipulated were assessed. Aggrieved , the assessee preferred an appeal which was rejected by the Commissioner .....

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..... ice has however been returned by the postal authorities with the endorsement left. 2. In the aforesaid circumstances, notice of hearing the COD application is deemed to have been served on the appellant who has however failed to enter appearance, for hearing of this application. 3. In the circumstances, the COD application is dismissed for default. Consequently, the appeal stands rejected.
C .....

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