TMI Blog2017 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... R53361 of 2013, M.P.Nos.2 and 2 of 2014 - - - Dated:- 10-4-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For Appellant : Ms.Hema Muralikrishnan For Respondents : Mr.S.Muthu Venkataraman JUDGMENT ( Order of the Court was made by Rajiv Shakdher, J. ) 1.M.P.Nos.2 and 2 of 2014, are applications seeking condonation of delay in filing the accompanying appeals. 1.1.The period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and signature by the petitioner/ appellant herein. As a number of Writ Petitions were filed challenging constitutional validity of levy imposed on various services such as Renting of Immovable Property, Transfer of Copyright and Port Services involving huge amount of revenue, the staff attached to the legal section of the Appellant's office were busy with preparing counters and making ready pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2013. 4.The only reason, which has been set out, which, quite frankly, is rather vague, is that, the Officials were involved in matters which pertained to challenge laid in some other matters, relating to levy of service tax on renting of immovable properties, transfer of copyright and port services. 5.According to us, the reasons, which the Department was required to supply were vis-a-v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has rejected the contention advanced by the Department, vis-a-vis the said issue. 6.4. We are informed that the Karnataka High Court in two judgements i.e., mPortal India Wireless Solutions (P.) Ltd. V. Commissioner of Service Tax, 2011 (9) TMI 450 and Commissioner of Service Tax V. Tavant Technologies India Pvt. Ltd., 2016 (3) TMI 353, has taken a view in favour of the Assessee. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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