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TMI Blog2014 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... stered firm under the provisions of Finance Act, 1944 for payment of service tax and as alleged primarily doing the business of providing "Cargo Handling Service". The Govt. of India introduced the concept of service tax, i.e. tax on the services for the first time in the year 1994. The Finance Act, 1944 provides the method of levy of service tax, taxable services and their valuation procedure and the rules. Certain provisions of the Central Excise Act, 1944 also applies to the service tax. The Act of 1944 provides for imposition of service tax by Section 54. Section 65 of the Finance Act, 1994 provides and defines various services on which service tax is levied. The Central Government decided to bring "cargo handling service" also in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted Calculation sheet along with copy of challan. It was also stated that the assessee already deposited interest on delayed deposition of service tax i.e. Rs. 81,579/- on 26.7.2007. Apart from the defence which was raised by the assessee regarding exemption from payment of service tax under the Finance Act, 2002 which came into force w.e.f. 16.8.2002, indisputably, the assessee had deposited entire service tax of Rs. 3,53,189 vide challan dt.31.3.06 and also deposited entire service tax of Rs. 81,579/- vide challan dt.26.7.2007 before issue of Show Cause Notice dt.24.10.2007. The assessee submitted statement of Service Tax along with interest to show that they had deposited Service Tax of Rs. 80,162/- and interest of Rs. 31,691/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and as such appeal came to be preferred within 260 days whereas 290 days was noticed by the Tribunal. However, explanation was furnished by the appellant and which was noticed by the Tribunal in para 2 of the order impugned that counsel Shri K.C. Jain, Chartered Accountant who personally appeared before the Commissioner (Appeals), Jaipur, I, Jaipur, had undergone heart surgery and was not attending his office regularly and even Ms. Iti, (CA) who was looking into all the legal matters of the family also left her services and one Mr. Ravi Khandelwal, family member, who was looking after the matter for assessee also met with major accident and he lost his legs and accordingly it was prayed that at least delay in filing appeal may be condone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, the suit came to be dismissed and the matter traveled upto the Apex Court and the Apex Court taking note of the submission finally arrived to the conclusion that the suit was within time but as we have already noticed that delay has to be examined in the facts of each case and there cannot be any straight jacket formula. The facts of the case not even remotely related to the facts which have come for our consideration. At the outset, it will be noticed that we are not examining the issue on merits and is yet to be considered by the Tribunal and as regard justification shown by the appellant regarding delay in filing appeal is concerned, in our considered view, in absence of any counter in rebuttal filed by the respondent, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o handling service" for the first time by inserting Clause 20 of Finance Act, w.e.f. 16.8.2002 and the period in question is 16.8.2002 to 30.6.2003 and the service tax and interest was deposited by the assessee indisputably before the show cause notice was served and short payment against service tax of only Rs. 181/- remain outstanding under the provisions of Sec.73 (1) of the Finance Act, 1994 and penalty u/s.76 & 78 of the Finance Act, 1944. At the same time, assessee's grievance that whether transportation of goods is covered in the category of "cargo handling services" is yet to be examined, if the appeal in the facts & circumstances is heard on merits by the Tribunal. In our considered view, the appeal preferred by the appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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