TMI Blog2023 (1) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... by Circular dated 5 March 2013. The Petitioner has stated that thereafter, the Respondents also did not pursue the demand raised by them under the show cause notice presuming that exemption is granted to the Railways for the period in question. When the Petitioner received the demand, the Petitioner informed to the Assistant Commissioner about the amendment and requested to waive the demand with retrospective effect as there was no dues in view of the amendment. The Petitioner has thus stated that the delay is not deliberate but in view of the fact that since the Railways bona fide believed that the liability of service tax for the period from 2006 to 2009 which is the subject matter of demand stood wiped off. Further, either allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lway stations in their public announcement system. The Commissioner held that this activity is a taxable service under the category of sale of space or time for advertisement under section 65 (105) (zzzm) of the Act of 1994. The appeal filed by the Petitioner in the Commissioner (Appeals) was dismissed on 28 January 2013. The Petitioner then challenged the order passed by the Commissioner (Appeals) by way of an appeal under section 35B of the Central Excise Act, 1994 in the Appellate Tribunal. 4. There is a delay of four years, nine months and twenty days in filing the appeal in the Tribunal, and the Petitioner sought condonation thereof. On the aspect of delay, the Tribunal referred to the decision of the Hon ble Supreme Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability and as result of the same, an amendment has been introduced in the Act of 1994 by incorporating section 99 in the Finance Bill-2013. This information was circulated to all the Zonal General Managers of the Indian Railway by the Ministry of Railway through Railway Board by Circular dated 5 March 2013. The Petitioner has stated that thereafter, the Respondents also did not pursue the demand raised by them under the show cause notice presuming that exemption is granted to the Railways for the period in question. When the Petitioner received the demand, the Petitioner informed to the Assistant Commissioner about the amendment and requested to waive the demand with retrospective effect as there was no dues in view of the amendment. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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