TMI Blog2014 (2) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... so requesting the CBEC to exempt this activity from service tax, it is clear that the department was aware about the activity of Kumaon Mandal Vikas Nigam in respect of Kailash Manasarovar Yatra. - stay granted. - Appeal No. 58439 of 2013 - Stay Order No. 50069/2014 - Dated:- 6-1-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Pawan Kumar Nath, C.A. For the Respondent : Mrs. Ranjana Jha, Authorized Representative (Jt. CDR) ORDER Per: Rakesh Kumar :- The appellant is a Government company owned by the State Government of Uttranchal. The Ministry of External Affairs conducts Kailash Manasarovar Yatra every year in respect of which the appellant provide the logistic arrangements for the yatra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile the appellant had received the Additional Commissioners order dated 14/2/12 on 27/2/12, as mentioned in column No. 7 of their appeal memorandum, they have filed appeal on 21/12/12 after expiry of 9 months and 27 days from the relevant date and the delay in filing of appeal is far beyond the period of delay which can be condoned by the Commissioner (Appeals). Though in course of proceedings before the Commissioner (Appeals), it was pleaded that the first page of the adjudication order dated 14/2/12 was missing and that on receipt of the complete order on 17/12/12, they immediately filed the appeal, this plea was not accepted. Against this order of the Commissioner (Appeals), this appeal has been filed alongwith stay application. 2. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), that though the request of Ministry of External Affairs for exempting the appellant from service tax in respect of Kailash Manasarovar Yatra had been rejected by the Board in 2008 itself, the appellant even after this did not pay the service tax, and that the appellant have suppressed the relevant facts from the Department and, hence, the extended period has been correctly invoked. 5. We have considered the submissions from both the sides and perused the records. 6. As regards the question as to whether the appellants appeal before the Commissioner (Appeals) was time barred and the period of delay was far beyond that which can be condoned by the Commissioner (Appeals), this question is linked with the point of fact as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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