DIWAKAR Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The present appeal is filed against the order of the Tribunal thereby allowing appeal of the department. The issue before the Tribunal was regarding the Service Tax liability on the amount paid by the present appellant to officers agents appointed as Commission Agents for procuring export orders for the appellant.

(2.) Learned Advocate for the appellant, amongst the other grounds submits that the appellant at no material point of time received any notice of hearing from the Tribunal and in absence of the present appellant the Tribunal has decided the appeal.

(3.) Mr. Ladda, Learned Advocate for the respondent, submits that after the department filed an appeal before the Tribunal, the Tribunal had issued notice to the other side thereby providing opportunity of filing Cross-objection. The appellant failed to file any Cross-objection before the Tribunal. The appellant cannot turn around and contend otherwise.