2013 (10) TMI 910

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..... m: This application seeks condonation of a technical delay of about three months in preferring the appeal. In this application, it is specifically pleaded that the appellant had filed appeal against the order of the Commissioner (Appeals) 11.10.2012, by entrusting the appeal papers for delivery to this Tribunal to the Courier Agency, Trackon on 9.1.2013 and the same was delivered to the Tribunal .....

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..... in Ramphal Hotel vs. C.C.E. 2006 (4) STR 370 as the basis. Service tax of Rs.44,07,586/- and interest and penalty as amended by the adjudicating authority was confirmed by the Appellate Commissioner (Appeals) .The assessed liability presents the issue whether hotel rooms rented to wedding parties and remuneration received thereby should be included in the gross value for the taxable service 'Mand .....

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