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2016 (1) TMI 159 - CESTAT BANGALORE

2016 (1) TMI 159 - CESTAT BANGALORE - TMI - Condonation delay - appeal could not be filed due to non receipt of order - order was passed on 20/09/2011 - appellant contended that, when the Revenue approached them for recovery proceedings, they came to know about the fact of passing of the said order. They immediately approached the Revenue, procured a copy of the impugned order on 07/04/2014 and filed appeal on 30/06/2014. - Held that:- In view of the above clarification and in view of the absenc .....

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asmuch as information technology service to non-profit organisations was not taxable prior to 01/07/2010 and in this case the period involved is prior to the said date, no tax liability would arise. As the major part of the demand under the said category is on account of this particular category, he prays for dispensation with the condition of predeposit. - Held that:- we, though, find favour with the appellant's contention in respect of the main contract but appreciating that there are other sm .....

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2410/2014 - Dated:- 17-6-2015 - Archana Wadhwa , Member (J) And B S V Murthy, Member (T) For the Appellant : Mr Rajesh Kumar, CA For the Respondent : Mr Pakshi Rajan, Asst Commissioner (AR) ORDER Per Archana Wadhwa Arguing on the COD application, learned CA submits that the impugned order was passed on 20/09/2011 and, according to the Revenue, was dispatched on 19/10/2011. However, they did not receive the said order and it is only in 2014, when the Revenue approached them for recovery proceedin .....

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t as per the office records, a common dispatch order was made on 20/09/2011 and there is no evidence of dispatch of the impugned order separately to the assessee. It further stand clarified that on the request of the appellant, a copy of the said order was given to them on 07/04/2014. 3. In view of the above clarification and in view of the absence of any evidence showing actual dispatch of the impugned order to the appellant, we hold that the date of receipt of the impugned order was 07/04/2014 .....

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wer recruitment or supply agency. 5. As regards the confirmation of service tax under the category of support services for business or commerce, the same is in respect of the service provided by the appellant to Andhra Pradesh State Road Transport Corporation for supply and issue of laminated monthly passes to the passengers of the said Road Transport Corporation. In an identical matter, the appellants therein have been directed to deposit 50% of the demand in another case. By adopting same crit .....

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are undertaking the total execution of e-Seva scheme introduced by the Andhra Pradesh Government, which may amount to providing services under the category of Information Technology. Inasmuch as information technology service to non-profit organisations was not taxable prior to 01/07/2010 and in this case the period involved is prior to the said date, no tax liability would arise. As the major part of the demand under the said category is on account of this particular category, he prays for dis .....

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