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2011 (7) TMI 888 - AT - Service TaxWhether the activity carried out by the appellant is covered under the category of “Construction of Road” or Maintenance and Repair - Condonation of delay - whether the activity carried out by the appellant is covered under the category of “Construction of Road” or Maintenance and Repair - The respondent in para 2 stated that time for filing cross-objection expired on 12-10-2010 since notice for such filing was received on 28-10-2010 - condonation of delay was filed without any affidavit. Therefore, COD application is rejected. There is no cogent evidence to impeach findings of appellate authority. Learned D.R. relies on pages 27 & 28 of appeal folder for the proposition that Executive Engineer is not competent authority to issue the concerned certificate - Such as authority cannot be found to be incompetent to issue the certificate in question unless otherwise proved and evidence adduced by Revenue - Appeal is dismissed
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