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TMI Blog2017 (3) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... amine relevancy of the service - Since they have recorded that the evidences were not produced in spite of the specific ground raised by the appellants, the authorities acted whimsically. Therefore, it is high time that the adjudicating authority should appreciate relevancy of the claims on examination of the evidence that shall be produced by the appellant on the date fixed by the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, Photography Service, the authorities below have denied without finding relevancy of such service to the business of the appellant. Appellant appealed before the authority on the following three important grounds as is enumerated in para 3 of the appellate order: - The Business Auxiliary Service related to commission paid to overseas agents for procuring orders and is therefore integral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities have passed proper order in absence of any evidence. 6. Heard both sides and perused the records. 7. Both the authorities below did not ask for the evidence from the appellant which shall satisfy them to examine relevancy of the service. It appears from the facts of the case and also the nature of the business carried out by the appellant that the services availed has integral connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant and pass appropriate order. It may also be mentioned that when the authorities could take a decision on Event Management, they should have acted in accordance with law without being acting whimsically. 8. Learned counsel says that there shall be no penalty since there was no intention to cause evasion, the authority shall examine this in the right perspective of the facts and eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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