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2014 (9) TMI 599 - HC - Service TaxValuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - Held that:- We are surprised and pained to note that the appellant in this case though claims that he filed an application for condonation of delay, we find no such application has been enclosed in the typed set of papers or there is no reference in the order of the Commissioner (Appeals) that there was an application for condonation of delay. Even assuming that it is within the condonable period, in the absence of any such application seeking condonation of delay, we fail to see how the Commissioner (appeals) could entertain the appeal. In fact, there was no application even before the Tribunal for the condonation of delay. Hence, we do not find any reason to entertain this appeal. - Decided against the assessee.
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