2018 (11) TMI 748 - AT - Service Tax

Condonation of delay in filing appeal - Renting of immovable property service - non-payment of Service Tax - Held that - The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observing that the appeals were filed after the condonable period provided in the law - appeal dismissed.

Summary

Issues:
1. Time-barred appeals dismissed by Commissioner (Appeals).

Analysis:
The judgment by the Appellate Tribunal CESTAT CHENNAI involved a case where the appellant was aggrieved by the dismissal of appeals by the Commissioner (Appeals) on the grounds of being time-barred. The appellants were providing renting of immovable property service without discharging service tax, leading to the issuance of show cause notices for demanding the dues. The original authority confirmed the demand, interest, and imposed penalties. The appellant then filed appeals before the Commissioner (Appeals), which were subsequently dismissed due to being filed after the condonable period of 90 days. The Commissioner (Appeals) based their decision on the precedent set in the case of M/s. Singh Enterprises Vs. Commissioner of Central Excise, 2008 (221) ELT 163 (SC).

During the proceedings, the appellant's consultant reiterated the grounds of appeals and requested a lenient view to be taken. On the other hand, the Revenue's representatives supported the findings in the impugned order. After hearing both sides, the Appellate Tribunal noted the specific timelines for filing the appeals in question. In Appeal No. ST/42570/2014, the Order-in-Original was dated 28.3.2013, received by the appellant on 8.4.2013, and the appeal was filed on 24.7.2013. In Appeal No. ST/40505/2015, the Order-in-Original was dated 18.7.2014, received on 23.7.2014, and the appeal was filed on 26.11.2014. Both appeals were filed after the condonable period of 90 days, leading to their dismissal by the Commissioner (Appeals) in line with the legal provisions and the precedent mentioned earlier.

Ultimately, the Appellate Tribunal upheld the orders passed by the Commissioner (Appeals) and dismissed the appeals, citing that they were filed after the condonable period provided by law. The decision was based on the established legal principles and the specific timelines involved in the case. The operative portion of the order was pronounced in open court, concluding the legal proceedings in this matter.