2019 (3) TMI 1511 - AT - Service Tax

Condonation of delay in filing appeal - time limitation - Held that - The delay ranges between the period from 123 to 129 days. The reason of delay explained by the appellant seems reasonable and accordingly, the delay in filing the appeals before the Tribunal is condoned. Appeals dismissed on the ground that the appeals were filed before him beyond 90 days from the date of receipt of the adjudication order - Held that - As per Section 85 of the Finance Act, 1994 he is not empowered to condone such delay. In this contest, the Hon ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA have held that the statutory time limit for filing appeal provided under the statute should be strictly adhered to. In view of the admitted fact that these two appeals were filed beyond the period of 90 days from the date of receipt of the adjudication order, we do not find any justifiable reason to interfere with the impugned order passed by the Commissioner (Appeals) in dismissing the appeals on the ground of limitation. Scope of SCN - Held that - We cannot address the issue raised by the appellant for the first time before this Tribunal, which was not the dispute before the lower authorities. Therefore, we do not find any justifiable reason to entertain the prayer made by the appellant for allowing its appeal in respect of the appeal No ST/89456/2018. Accordingly, the said appeal filed by the appellant is also dismissed.

Summary

Issues involved:
1. Time limit for filing appeals under the Finance Act, 1994.
2. Consideration of charges/expenses as part of taxable service.
3. Adherence to statutory time limits for filing appeals.
4. Scope of addressing new issues before the Tribunal.

Analysis:

Issue 1: Time limit for filing appeals under the Finance Act, 1994
The appellant filed appeals against impugned orders beyond the statutory 90-day period. The Commissioner (Appeals) dismissed the appeals citing the strict adherence to the time limit. Referring to the case law of Singh Enterprises vs. Commissioner of Central Excise, it was held that statutory time limits for filing appeals must be strictly followed. As the appeals were filed beyond the specified period, the Tribunal found no justifiable reason to interfere with the Commissioner's decision, leading to the dismissal of the appeals (ST/89454/2018 and ST/89465/2018).

Issue 2: Consideration of charges/expenses as part of taxable service
In appeal No. ST/89456/2018, the appellant contested certain charges/expenses incurred should not be considered as part of taxable service. However, as this issue was not raised before the lower authorities, the Tribunal could not address it for the first time. The Commissioner (Appeals) had already confirmed the service tax demand based on the incorrect taxable value of Jaga Bhade/land rent. The Tribunal, therefore, dismissed the appeal as the new issue raised by the appellant was not part of the original dispute before the lower authorities.

Issue 3: Adherence to statutory time limits for filing appeals
The Tribunal emphasized the importance of adhering to statutory time limits for filing appeals under the Finance Act, 1994. The case law cited highlighted the need for strict compliance with the specified time frame. As the appellant's appeals were filed beyond the 90-day period, the Tribunal upheld the Commissioner's decision to dismiss the appeals due to the limitation issue.

Issue 4: Scope of addressing new issues before the Tribunal
The Tribunal clarified that new issues raised before the Tribunal, which were not part of the original dispute before lower authorities, cannot be entertained. In the case of appeal No. ST/89456/2018, the appellant's plea regarding certain charges/expenses was not considered as it was not raised before the Commissioner (Appeals). The Tribunal, therefore, dismissed the appeal, maintaining that new issues cannot be introduced at the Tribunal level.

In conclusion, all three appeals filed by the appellant were dismissed by the Tribunal based on the issues of adherence to statutory time limits, consideration of charges/expenses as part of taxable service, and the scope of addressing new issues before the Tribunal.