2005 (9) TMI 330

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..... appellants are aggrieved with a portion of the impugned Order-in-Appeal No. 256/2002-C.E., dated 30-4-2002. In spite of several notices issued to the appellants for the last two years, the appellants have not appeared to argue the matter. Hence, the appeal has been taken up for consideration on merits. The impugned order of Commissioner (Appeals) has confirmed the demand of service tax of Rs. 64,3 .....

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..... h the authorities have given detailed reasons to hold that the reconnection charges of Rs.100/- per pager collected from the subscribers for reconnection of pager after the initial connection from the subscription period has expired and had not been renewed in time, and that it falls also within the value of taxable services. The authorities have clearly noted the Ministry's Circular dated 20-12-2 .....

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