2013 (11) TMI 717

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..... ORDER Per P.K. Das; The applicant has filed this application for waiver of service tax of Rs.3,44,248/- along with interest and penalty. The applicant has filed a written submission and has requested to decide the matter on the basis of the written submission in his absence. 2. Heard the learned AR for the Revenue and perused the written submission along with records. 3. The applican .....

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..... y the Revision Order on the basis of third party documents and he was not given an opportunity to examine those documents or allowed for cross-examination. The learned AR submits that it is an admitted fact that the applicant did not maintain any records and therefore Revenue has proceeded on the basis of the documents available from the head end operator under which the applicant was working. We .....

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