2016 (9) TMI 48

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..... days, which has caused during the filing of appeal. 2. Brief facts are that the petitioner is a proprietary concern, holding the service tax registration and it has been realized by the respondent department that the petitioner has not paid the service tax on the services provided by the petitioner and in response to that, a show cause notice came to be issued on 09.04.2014, whereby, the petitioner was asked to pay service tax alongwith interest and penalty to the extent of Rs. 1,24,96,549/. Pursuant to the said show cause notice having been issued, the petitioner has replied to the notice and contended that the taxable value may be computed after complying as the petitioner has not collected service tax and thereby disputed the liability .....

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..... /on two different dates. b) At those times, our service tax work was being handled by our then tax consultant. Thereafter, we have changed our tax consultant and handed over entire matter to our present consultant. However, as there has been change in consultants who were looking after our entire matter, some of the documents have gone missing in shifting of work and are still not traceable. One of such missing documents is aforesaid tax paid challans. c) As we intend to appropriate those challan towards discharge of mandatory predeposit amount to be paid along with appeal, we must have copy of those challens. However, for the aforesaid reasons, we did not have access to the same. d) In the absence of copy of these challans, we were p .....

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..... stantive appeal can be adjudicated upon. 6. As against this, Mr.Lodha, learned counsel appearing on behalf of respondent No.1 has stated that the reason which has been assigned by the learned Tribunal appears to be just and proper as the petitioner has not shown any justifiable reason and thereby contended that what has been arrived at by the learned Tribunal is just and proper. There appears to be gross negligence on the part of the petitioner, which led to delay and for that reason, has opposed the petition. 7. Having heard learned counsel appearing on behalf of the respective parties and having gone through the averments contained in application, more particularly paragraph 3, it appears that there is a genuine difficulty on the part o .....

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