9911796707
TMI Blog2014 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... of 317 days involved in filing of the appeal against order-in-original No. 33/2010 passed by the Assistant Commissioner of Service Tax Bangalore. After a perusal of the records, I have found no delay in the filing of Appeal No. ST/2699/2012 before this Tribunal. The above application is therefore rejected. 2. The stay application filed by the appellant seeks waiver and stay in respect of the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, therefore, rejected the assessees appeal as time-barred. Its order is under challenge before this Tribunal in Appeal No. ST/2699/2012. The present stay application arises in this appeal. 3. After hearing both sides and considering their submissions, I find that the appeal itself is not maintainable. This, however, is a prima facie view. The maintainability of the appeal will be debated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of Section 65, subject to the conditions that the amount of Service Tax along with interest is paid in full within a period of six months from the date on which the Finance Bill 2012 receives the assent of the President. 4. After hearing the arguments of both sides on the applicability of the above provision, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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