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2016 (1) TMI 674 - MADRAS HIGH COURT

2016 (1) TMI 674 - MADRAS HIGH COURT - TMI - Condonation of delay in appeal before First appellate authority - Levy of penalty where service tax and interest has been paid earlier - bonafide belief - Held that:- With regard to service tax liability as well as levy of penalty, an order had been passed which was questioned by the petitioner before the Appellate Authority with the delay of 128 days. Since there was no power vested, the Appellate Authority refused to condone the delay in filing the .....

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pleted, within a period of 4 weeks, from the date of receipt of a copy of this order. - Matter remanded back. - W.P.No.31056 of 2015 & M.P.No.1 of 2015 - Dated:- 30-11-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr.P.T.Perumal For the Respondents : Mr.V.Sundaresan, Senior Standing counsel ORDER Heard the learned counsel for the petitioner and the learned Senior Standing counsel, who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal .....

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n conducted by the officers of SIR (Survey, Intelligence and Research Unit) it is alleged that the petitioner evaded to pay the service tax and hence, a show cause notice came to be issued. 4. According to the petitioner no taxable event had taken place invoking the provisions of Section 68 of Finance Act, 1994 read with rule 6 of Service Tax Rules, 1994. The specific case of the petitioner is that he is unaware of service tax liability on maintenance and repair services and never collected serv .....

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