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Mr P. Venugopal Naidu Versus The Commissioner of Customs, Central Excise & Service Tax, Tirupathi

2016 (3) TMI 405 - ANDHRA PRADESH HIGH COURT

Condonation of delay - CESTAT dismissed the appeal, as barred by limitation - delay of almost 2 years - Held that:- The reasons for seeking condonation of delay is only one singular reason which has been stated in the affidavit that the appellant was under bonafide belief that TTD would discharge their liability with respect of service tax. Inasmuch as the appellant was under the impression that the service tax is only a pass-through and payable by TTD, they did not file any appeal. Though the t .....

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he delay is caused in asserting the right by the appellant, there is also lapse on the part of the department in not enforcing the order which has been passed on 30.11.2012 even after expiry of the appeal time under the Statute - Delay condoned subject to conditions. - C.E.A. No. 98 of 2015 - Dated:- 26-8-2015 - G. Chandraiah And Challa Kodanda Ram, JJ. For the Appellant : M V J K Kumar For the Respondent : Sri Jalakam Satyam ORDER ( Per Hon ble Sri Justice Challa Kodanda Ram ) The order dated 1 .....

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und that the delay of almost 2 years without any plausible explanation is because of latches and cannot be condoned in spite of specific, bonafide, actual and factual reasons stated by the appellant which are beyond its control? (b) Whether is the tribunal justified in holding that the appellant should be aware of the fact that he has to deposit the tax and ought to have perused by approaching the service recipient or other contractors for deciding the future course of action in spite of the spe .....

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ks executed by the appellant are out of the purview of the Act and failed to take into consideration, the grounds raised in the appeal with regarding to the non eligibility of the tax and also the computation of the turnovers and also the relevancy of the memos referred to an the cases relied in the Grounds of Appeal? (e) Whether or not the Tribunal order in not condoning the delay is harsh and perverse as the Tribunal failed to consider the contention that the very levy is without jurisdiction .....

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works in the State of Andhra Pradesh and particularly the appellant has been executing works for Tirumala Tirupathi Devastanam (TTD for short). During the period 2007 to 2012, though the appellant executed works worth ₹ 4.70 crores, the taxable turnover would be about 71 lakhs. As there is huge exempted turnover of about 4.06 crores, the appellant was under the bonafide impression that the execution of works contracts is not liable for service tax, did not approach seeking registration wi .....

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ppellant, like others through their association under the name Tirumala Tirupathi Devesthanam Contractors Association had made a representation to the Chairman and members of Tirumala Tirupathi Devesthanam Trust Board, Tirupathi in the year 2012 and the same is also under consideration. It is only on account of the assurance, which has been given by the TTD, the appellant did not approach the Appellate Forum as they were under the bonafide belief that the tax liability would be discharged by the .....

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pplication for condonation of delay. 4. On the other hand, Sri Jalakam Satyam, learned Standing Counsel appearing for the respondent vehemently opposes the entertaining of appeal itself and he would submit that the appellant by his own act has failed to avail the remedy of appeal and in that view of the matter, the order of the Tribunal dismissing the condonation of delay petition and consequently the appeal is unassailable and prays for dismissal of the same. 5. We have perused the record and c .....

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