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2015 (9) TMI 366 - HC - Service TaxCondonation of delay - Issue related to Renting of immovable property - Held that:- It is not in dispute that similar issues with respect to taxability of services rendered in the renting of immovable property are pending before the Supreme Court in the case of M/s Retailers Association of India v. Union of India & Ors, and further the appellants own case for the earlier and subsequent years are pending before the Tribunal - Coupled with this fact, the aspect that the order dated 26.03.2012 came to be served on the employee of a sister concern and the same came to the notice of the appellant belatedly, cannot be ignored. No motive as such can be attributed to the appellant for not filing appeal in time, especially in view of the fact that the appellant is diligently agitating the issue involved as against the assessment for the previous years and also for subsequent years, which fact is not disputed before us. In the facts and circumstances of the case, the Tribunal could have taken a lenient view and, by putting the appellant on terms, could have condoned the delay. Inasmuch as the Tribunal failed to exercise the discretion, considering the facts of the case, we are inclined to allow the appeal, however, on condition of the appellant depositing a sum of ₹ 3,50,000 /- - Delay condoned.
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