2015 (12) TMI 672

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..... x of ₹ 24,59,006/- for the period 03.2.2011 to 02.4.2011. New Service provider Shri Narendra Jain (Prop.) obtaining registration on 19.1.2012 - New registration was obtained by Shri Narendra Jain only with effect from 19.1.2012. Before this appellant was the registered unit and correctly paid the service tax and also filed required ST-3 returns for the relevant period. In view of the factual .....

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..... of the appellant regarding adjournment as he was busy in a social engagement. As the reason for seeking adjournment is not convincing, therefore, adjournment request is rejected. 3. Shri Gobind Jha (AR) appearing on behalf of the Revenue defended the orders passed by the lower authorities. 4. Heard the learned AR and perused the case records. Appellant claimed that his business was transfer .....

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..... me of appellant, was in existence. M/s. Shree Adinath Bulk Carriers, Proprietor Shri Narendra Jain was not registered with service tax Department at the material time. Proprietor Narendra Jain applied for service tax registration only on 19.01.2012, almost one year after date of deposit of disputed service tax. So there was only one registration in existence in the name of appellant at the time of .....

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