9911796707
TMI Blog2024 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... y, for adjudication of present appeal are that the appellant, M/s Unique Affordable Homes Pvt. Ltd., is the holder of service tax registration being engaged in construction of Residential Complex Services. The department alleged that the appellant has not paid the service tax amounting to Rs. 23,38,673/- during the period of October 2008 to October 2013 in respect of taxable services of Management, Maintenance or Repair Services and has filed returns without declaring the taxable value of those services in there service tax returns (ST-3). Accordingly, vide show cause notice No 1608 dated 16.04.2014 the aforesaid amount of service tax was proposed to be recovered along with, the proportionate interest and appropriate penalties. The said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Learned DR has mentioned that Commissioner (Appeals) has dealt with all the grounds of appeals before him. The findings in "Para 17" of the order under challenge are impressed upon, with the mention that there is not infirmity in rejecting the appeal on the ground of limitation, when the appeal against order dated 06.12.2016 was not filed before Commissioner (Appeals) prior 25.07.2017. Hence, the appeal was filed beyond the period of limitations accordingly, is prayed to be dismissed. 6. Having heard both the parties we observe it to be an admitted as fact, that prior filing the appeal before Commissioner (Appeals) against O-I-O dated 06.12.2016, the appellant had filed a writ petition before Hon'ble High Court of Rajasthan, Jaipur bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he perusal of this clause in light of the above quoted order make its clear the plea of limitations is also kept open to be decided by this Tribunal based on the relevant merits of this prayer along with the remaining two prayers in Clause A & Clause B. 7. To adjudicate the merits of prayer under above clause i.e. as to whether the appeal before Commissioner (Appeals) was filed beyond period of limitation, as has been held in the order under challenge. We record the Chronology of events as follows: 16.04.2014 Show Cause Notice dated 16.04.2014 was issued against the appellant demanding service tax for the Impugned Period 06.12.2016 O-I-O dated 06.12.2016 Passed 03.04.2017 Appellant received a call from the office of the Superint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant prior May 04, 2017. Resultantly, the date on which the appellant received the certified copy i.e. on 20.06.2017 cannot be held to be the date of knowledge. Appellant acquired Knowledge of O-I-O much prior to that it is apparent on record that certified copy of O-I-O was provided to appellant on 20.06.2017 pursuant to the direction of Hon'ble Court of Rajasthan in its order dated 01.06.2017. 8. As per section 84 of Finance Act 1994 the appeal before Commissioner (Appeals) has to be presented within two months from the date of receipt of the order of original adjudicating authority in the present case. It has been recorded by Commissioner (Appeals) in Para 17 of the impugned order that from the document collected from Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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