TMI Blog2014 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable justification offered by the appellant to meet out sufficient cause in seeking condonation of delay and merely because no documentary evidence was placed on record in support thereof the reason assigned could not have been brushed aside in totality in absence of their being any counter or objection raised by the department. Apart from it, the delay as such in no manner defeats the right of any third party and besides it, the service tax was introduced for the assessees who are carrying “cargo handling service” for the first time by inserting Clause 20 of Finance Act, w.e.f. 16.8.2002 and the period in question is 16.8.2002 to 30.6.2003 and the service tax and interest was deposited by the assessee indisputably before the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65 of the Finance Act, 1994 provides and defines various services on which service tax is levied. The Central Government decided to bring cargo handling service also in the sweep of service tax and, therefore, clause (20) was inserted vide Finance Act, 2002 with effect from 16.8.2002. The said clause was renumbered as Cluase (23) vide the Finance Act, 2003. Clause (23) of Sec.65 reads as follows- Cargo handling services means loading, uploading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for noncontainerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.10.2007. The assessee submitted statement of Service Tax along with interest to show that they had deposited Service Tax of ₹ 80,162/- and interest of ₹ 31,691/- for the period 19.8.2002 to 16.6.2003. However, as per show cause notice, it was alleged that the assessee had short paid service tax of ₹ 80,343/- along with interest during the period 16.8.2002 to 30.6.2003. After going through the records, it was finally observed that there was short payment of service tax of ₹ 181/- along with interest during the period 16.8.2002 to 30.6.2003 and apart from short payment of service tax, the adjudicating authority vide its order dt.26.3.2010 imposed penalty of ₹ 100/- for every day during which, such failur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khandelwal, family member, who was looking after the matter for assessee also met with major accident and he lost his legs and accordingly it was prayed that at least delay in filing appeal may be condoned. However, the ld. Tribunal taking note of justification offered by the appellant seeking condonation of delay observed that as regard the Chartered Accountant Shri KC Jain is concerned, there is no documentary evidence placed on record in support thereof that he had undergone heart surgery and was not attending his office and as regard Ms. Iti is concerned as it was observed that she left service on 30.6.2011 and the limitation expired prior thereto and as regard the accident suffered by Ravi Khandelwal who was looking after the matters, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal and as regard justification shown by the appellant regarding delay in filing appeal is concerned, in our considered view, in absence of any counter in rebuttal filed by the respondent, the reasons shown by the appellant in their application seeking condonation of delay prima facie appears to be bonafide and we are satisfied that there was sufficient cause on record which could enable the appellant to make submission on merits. It is true that each case has to be examined on its own merit and the sufficient cause should be such as it would persuade the Court, in exercise of its judicial discretion, to treat the delay as an excusable one. In the instant case, the appellant has shown sufficient reasons that their Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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