TMI Blog2018 (9) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... he delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been committed by the appellate authority however in the interest of justice we feel that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 of the Finance Act as well as order dated 6-1-2017 rejecting the appeal filed by the petitioner challenging the demand of Service Tax amounting to ₹ 8,68,889/- along with interest and multiple penalties imposed under Section 78 of the Finance Act. 3. We have heard Sri Rishi Raj Kapoor, Learned Counsel for the petitioner and Sri R.C. Shukla, Learned Counsel for the revenue. 4. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a reply. The assessing authority vide order dated 17-3-2016 confirmed the demand of Service Tax amounting to ₹ 8,43,581/- plus Education Cess @ 2% amounting to ₹ 16,872/- plus Higher Education Cess @ 1% amounting to ₹ 8,436/- total amounting to ₹ 8,68,889/-. An equal amount was levelled as penalty under Section 78 of the Finance Act and a sum of ₹ 20,000/- was impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x consultant and was advised to file an appeal. It is submitted that the delay in filing the appeal is not deliberate but warranted on account of circumstances which were beyond the control of the petitioner. 8. Learned Counsel appearing for the respondent has vehemently opposed. It is submitted that the limitation prescribed for filing an appeal is 60 days and the appellate authority is empowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is entitled to be afforded an opportunity of hearing on merits. 11. Considering the aforesaid facts and circumstances, we set aside the order dated 6-1-2017 passed by the appellate authority as well as order dated 16-2-2018 passed on the rectification application and remit the matter back to the appellate authority, respondent No. 4 with a direction to consider and adjudicate upon the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
