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2014 (7) TMI 1136 - AT - Service TaxCondonation of delay - delay of 311 days - Invalid of service of order - Held that:- Security service is an agent of the applicant and it is also responsibility of the security service to receive the mails, courier etc. We find force in the submission of the learned Authorised Representative that the appellant appeared in the personal hearing before the adjudicating authority and thereafter, there was no follow up by the applicant in respect of the present proceedings. Thus, it is a clear case of sheer negligence and/or inaction on the part of the appellant. - No satisfactory reason for condonation of delay in filing the appeal. Accordingly, both the applications for condonation of delay of filing appeals are rejected - Decided against assessee.
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