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2019 (11) TMI 438

..... 0 days after the expiry of two months which is provided for filing the appeal as per Section 85 of the Finance Act, 1994. Further, the appellants also filed the application seeking condonation of delay of 30 days by giving sufficient reasons for not filing the appeal in time - The appellant has also filed affidavit of the Director along with the application. Commissioner (Appeals) was not satisfied with the reasons given for the delay and did not condone the delay of 30 days which was within his power to condone. The delay in filing the appeal before the Commissioner was not deliberate and intentional and the Commissioner should have condoned the delay and should have decided the appeal on merits - the delay of 30 days in filing the appeal .....

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..... ware and therefore is liable to Service Tax under Section 65(105)(zzzze) (v) and (vi) of the Finance Act, 1994. A show-cause notice under C.No. V/ST/15/06/2011-Adjn. dated 05.09.2011 was issued to them by the Lower Authority alleging that - (a) their said software licences transactions provided a right to use the software developed by them and further, such software was used for commercial exploitation; (b) since they had themselves submitted that they were charging royalty on the software through paper licenses, the same could not be treated as goods ; (c) the software licences procured by them from M/s. California Software Co. Ltd. were subsequently transferred to Digicable Network (India) Pvt. Ltd. on 03.06.2008 and they were thus liable .....

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..... ned order. He also submitted that as per Section 85 of the Finance Act, the appeal should be filed before the Commissioner within two months from the date of receipt of the decision or order of the adjudicating authority. He further submitted that Commissioner (Appeals) has a power to condone the delay up to 30 days after he has satisfied that the appellant was prevented by sufficient reason for not filing the appeal within a period of two months. He further submitted that the appellant filed an application seeking condonation of delay giving proper reasons for the delay but the Commissioner (Appeals) refused to condone the delay and dismissed the appeal on time-bar. He further submitted that they could not file the appeal in time because t .....

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