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2014 (11) TMI 539 - RAJASTHAN HIGH COURTCondonation of delay - Bar of limitation - Cargo Handling Service - Held that:- appellant has shown sufficient reasons that their Chartered Accountant, Shri KC Jain, who appeared before the Commissioner (Appeals), Jaipur, I, Jaipur, had undergone heart surgery and was not attending his office regularly and even Ms. Iti, (CA) who was looking into the legal matters of the family also left her services and Mr. Ravi Khandelwal who was looking after the matter also met with major accident and he lost his legs which has to be considered on its face value and in our considered view there was reasonable justification offered by the appellant to meet out sufficient cause in seeking condonation of delay and merely because no documentary evidence was placed on record in support thereof the reason assigned could not have been brushed aside in totality in absence of their being any counter or objection raised by the department. Apart from it, the delay as such in no manner defeats the right of any third party and besides it, the service tax was introduced for the assessees who are carrying “cargo handling service” for the first time by inserting Clause 20 of Finance Act, w.e.f. 16.8.2002 and the period in question is 16.8.2002 to 30.6.2003 and the service tax and interest was deposited by the assessee indisputably before the show cause notice was served and short payment against service tax of only ₹ 181/- remain outstanding under the provisions of Sec.73 (1) of the Finance Act, 1994 and penalty u/s.76 & 78 of the Finance Act, 1944. appeal preferred by the appellant before the Tribunal deserves indulgence to be heard on merits - appeal restored before tribunal - Decided in favour of assessee.
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