2014 (8) TMI 1102

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..... ersons for providing aftersales service and facilitating them to do business with their customers, it can be said that appellants have promoted the business of aftersales service providers. Therefore, prima facie, we find that appellants do not have a strong case on merits. Therefore, the impugned order requiring them to deposit 75% of the duty payable was reasonable - appeal dismissed - decided a .....

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..... commission received, proceedings were initiated which has culminated in confirmation of service tax demand of ₹ 4,01,790/- with interest. Equal amount of penalty has also been imposed. Since the appellant did not pay 75% of the service tax required to be deposited for hearing the appeal by the Commissioner (A), the appeal has been dismissed. 2. Nobody is present on behalf of the appellant .....

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..... e promoted the business of aftersales service providers. Therefore, prima facie, we find that appellants do not have a strong case on merits. Therefore, we consider that the impugned order requiring them to deposit 75% of the duty payable was reasonable. Nevertheless, in view of the fact that nobody is present on behalf of the appellant, we would not like to reject the appeal at this stage even th .....

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