PARADISE POLYMERS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order wherein the demand of Service Tax along with various penalties was confirmed under the category of 'Consulting Engineering Services". The facts of the case are that the appellant is the manufacturer of PVC lamination film, rigid and flexible films during the year 1999 -2001. The appellant has shown an amount of Rs. 14,02,300/ - and Rs. 18,91,500/ - in their balance sheet as received by them against the financial year 1999 -2000 and 2000 -01 respectively on account of "Technical consultancy". On the basis of that, the department issued a show cause notice demanding service tax on the amount received by them as "Technical consultancy". The show cause notice was contested by the appellant and replied that the appellant is not a Consulting Engineering but the same was not accepted by both the lower authorities and the demand of Service Tax along with penalties were confirmed.

(2.) Despite notice none appeared for the appellant nor is there any adjournment request received from the appellant. Heard the learned A.R. for the Revenue.

(3.) ON perusal of the records, we find that the matter has been adjournment several times. Therefore, it was decided to take the appeal for final disposal on the basis of records available with us.