2011 (12) TMI 121

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..... e. Per: Mr.B.S.V. Murthy: Since the issue involved is very short and can be decided straightway, the appeal itself is taken up for final decision. 2.  The appellant is engaged in providing taxable service under the category of Mandap Keeper service and it was found that the appellant was not paying Service Tax properly on the services provided by them and as a result of investigation, proc .....

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..... ner (Appeals), according to the provisions of Section 85(3) of Finance Act, 1994, the appeal has to be presented within 3 months from the date of receipt of the order and Commissioner (Appeals) has powers to condone the delay of 3 months, if sufficient cause is shown. In this case, the delay is of 14 months and therefore the Commissioner has no powers whatsoever to condone the delay.  In grou .....

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