CCE Vs. SHRI DHANESHWAR CHAKRESH

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 19/05/06, that upheld the order in original which confirmed the reduced service tax but reduced penalty.

(2.) THE relevant fact that arise for consideration are the respondent was issued a show cause notice for the demand of service tax for the period 16/07/01 to 30/09/04, on an allegation that he was providing photography services. The said show cause notice was confirmed by the adjudicating authority with an equal amount of penalty and interest. On an appeal, the learned Commissioner (Appeals) looking into the documents produced by the respondent reduced the amount of duty payable by the respondent and consequently reduced the penalty imposed on him.

(3.) NONE appeared on behalf of the respondent. There is a communication from the proprietor i.e. the respondent to decide the matter on merits.