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2016 (3) TMI 405 - HC - Service TaxCondonation of delay - CESTAT dismissed the appeal, as barred by limitation - delay of almost 2 years - Held that:- The reasons for seeking condonation of delay is only one singular reason which has been stated in the affidavit that the appellant was under bonafide belief that TTD would discharge their liability with respect of service tax. Inasmuch as the appellant was under the impression that the service tax is only a pass-through and payable by TTD, they did not file any appeal. Though the taxable turnover so far as the service tax is concerned, is alleged to be only about 70 lakhs notwithstanding the total turnover of ₹ 4.70 crores, we are of the opinion that the reasons stated in the delay condonation petition are not fully satisfactory. However, we also notice that the order in Original was passed on 30.11.2012. Even as on today, no steps were taken by the department in collecting the tax amount, which has been demanded by the order dated 30.11.2012. Assuming the delay is caused in asserting the right by the appellant, there is also lapse on the part of the department in not enforcing the order which has been passed on 30.11.2012 even after expiry of the appeal time under the Statute - Delay condoned subject to conditions.
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