2006 (10) TMI 338

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..... oti Balasundaram, Vice-President]. After hearing learned SDR for some time on the application for waiver of pre-deposit of service tax of Rs. 9,25,881/- confirmed against the assessees herein on the ground that they were engaged in the business of rendering services as Rent-A-Cab operators, and penalty of Rs. 18,60,762/-, we found, on perusal of the records, that it was possible to dispose o .....

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..... some reason, the appeal could not have been filed within the period above-mentioned, it could have been filed beyond a further period of three months and the delay could have been condoned, if the reason for the delay was found acceptable by the Commissioner (Appeals). In other words, the appeal could have been filed at the most not before 22-12-2004. However, the appeal before the Commissioner (A .....

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