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2015 (9) TMI 366 - ANDHRA PRADESH HIGH COURT

2015 (9) TMI 366 - ANDHRA PRADESH HIGH COURT - 2015 (40) S.T.R. 459 (A. P.) , [2015] 86 VST 250 (T&AP) - Condonation of delay - Issue related to Renting of immovable property - Held that:- It is not in dispute that similar issues with respect to taxability of services rendered in the renting of immovable property are pending before the Supreme Court in the case of M/s Retailers Association of India v. Union of India & Ors, and further the appellants own case for the earlier and subsequent years .....

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t is not disputed before us.

In the facts and circumstances of the case, the Tribunal could have taken a lenient view and, by putting the appellant on terms, could have condoned the delay. Inasmuch as the Tribunal failed to exercise the discretion, considering the facts of the case, we are inclined to allow the appeal, however, on condition of the appellant depositing a sum of ₹ 3,50,000 /- Delay condoned. - C.E.A No. 49 of 2015 - Dated:- 9-7-2015 - G. Chandraiah And Challa Koda .....

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elf can be disposed of considering the facts of the case. 3. Brief facts of the case are that the appellant is engaged in providing logistic services. By Order-in-Original dated, 30.09.2011, the appellant was assessed to tax for the services rendered in the Renting of immovable property for the period April 2010 to September 2010, and the amount demanded was ₹ 4,97,490/-. Against the said order, the appellant filed an appeal before the Commissioner of Customs, Central Excise and Service Ta .....

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a delay of 312 days. The Tribunal, adverting to the reasons stated in the affidavit for condonation of delay, was not satisfied with the reasons stated for the delay, and thereby refused to condone the delay and dismissed the delay condonation petition by order dated 05.02.2015 and, thus, the appeal itself came to be dismissed. Against the said order, the present appeal is filed. 4. Learned counsel for the appellant Mr. M.V.J.K. Kumar, submits that the Tribunal had failed to consider the crucial .....

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counsel further points out that there was no finding of the Tribunal that the order dated 26.03.2012 was, as a matter of fact, served at any point of time on the appellant. On the contrary, the material submitted by the appellant purports that the order was served on the employee of one of the sister companies of the appellant and, in the process, the order never came to the notice of the appellant and that this aspect of the matter has not been countered by the respondent. 5. On the other hand, .....

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o file appeal before CESTAT in time and the reasons stated in the delay condonation petition are not tenable and the Tribunal had rightly dismissed the delay condonation application and also the appeal and hence there is no illegality in the order of the Tribunal. 6. Having considered the rival contentions and in the facts and circumstances of the case, we are inclined to allow the appeal, however, on terms. 7. It is not in dispute that similar issues with respect to taxability of services rende .....

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