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Ammayanayakkanur Town Panchayat Versus CCE & ST, Madurai

2016 (8) TMI 944 - CESTAT CHENNAI

Condonation of delay – rent out the bus stand to petty shops – tax collected by appellant but not paid – lack of knowledge on the part of office bearers – no intention of delay – applicability of service tax - Held that: - The appellant is a town pan .....

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ot applicable for service tax – delay condoned - appeal allowed - decided in favor of appellant. - ST/COD/40143/2016 and ST/40358/2016 - FINAL ORDER No. 41201 / 2016 - Dated:- 18-7-2016 - Shri P. K. Choudhary, Judicial Member And Shri C.J. Mathe .....

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-in-Appeal 74-77/2014 dated 12.09.2014 passed by the Commissioner of Central Excise (Appeals), Madurai. 2. Ld. Counsel, Shri B. Ramanakumar, Adv., appearing on behalf of the appellant submits that the appellant is a Town Panchayat body and has rented .....

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ated and they are obscure of service tax laws. Hence, due to administrative exigencies and lack of knowledge on the approach the appeal could not be filed within the stipulated time hence, the delay occurred. He submits that the delay was neither wil .....

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