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2018 (7) TMI 2005 - AT - Service TaxCondonation of delay in filing appeal - the order was issued in December 2014 and the same was not served on the applicant till 10.08.2017 - HELD THAT:- The impugned order was passed on 11.12.2014 and the present appeals were filed on 25.10.2017 after the delay of more than two and half year. The only reasons given by the applicant is that he was not in Kerala since July 2013 and he has transferred his business to his bother in law since 2013. If the applicant is aware of the petition pending in the High Court since 2013 and in spite of that he did not file the appeal before this Tribunal within the time stipulated in the Act itself shows that he is grossly negligent in pursuing his cases. Further the certificate issued by Grace Community only shows that he is conducting preaching sessions across various stations in India including Ludhiana, Punjab and Hyderabad. This certificate does not prove that he is not visiting Kerala during the last four years more so when his business is being run by his brother in law and at his residential address his father was residing till 29.05.2015. Since the delay in these present appeals is inordinate and the same has not been satisfactorily explained by the applicant to our satisfaction, consequently we are not inclined to condone the delay of more than two and half year and as a result of which COD applications are dismissed. Appeal dismissed.
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