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2013 (5) TMI 109 - AT - Service TaxCondonation of delay - applicant filed these four appeals with a delay of 53 days to 246 days - Commercial Training and Coaching services - Held that:- Applicant failed to give a valid reasoning for such a long delay except the Medical Certificate dt. 29.4.2011 of the Chartered Accountant. It is seen from the Tribunal Order dated 18.4.2011 as referred by the assessee that the applicant engaged counsel to appear hearing before this Tribunal. So, the contention of the assessee that the delay was caused due to sickness of the C.A., cannot be accepted - COD applications dismissed.
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