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2015 (8) TMI 906 - HC - Service TaxCondonation of delay - delay due to election of the co-operative society challenged before courts - Held that:- Appellants in support of the applications for condonation of delay would show that the delay had in fact been properly explained with genuine reasons. It is common knowledge that elections to cooperative societies become a huge and acrimonious affair in the State of Tamil Nadu. Every time elections are held, the elections become the subject matter of challenge before courts and eventually, special officers get appointed in many cases. - Therefore, the cause of the cooperative societies actually becomes nobody's child. In such circumstances, the Tribunal ought to have taken a pragmatic view. The appellants also appear to have a good case on merits. The auction conducted by them of the agricultural produce, harvested by their own members, may not really be a service rendered by them. These societies are established for the purpose of enabling the farmers to market their agricultural produce in such a manner that the farmers are not exploited by middle men. - Eventually, any levy made upon these societies will offset the benefit that is sought to be conferred upon the farmers by legislation. Therefore, the Tribunal ought to have taken a practical view in such matters. - Matter remanded back - Decided in favour of assessee.
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