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TMI Blog2015 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... n conducted and proceedings initiated thereafter have resulted in the impugned order confirming demand for service tax of Rs. 90,22,997/- with interest thereon and penalties under various sections of Finance Act, 1994. The matter had come up for hearing on 18/08/2014 and on noticing that the affidavit had not explained the details properly, the learned CA was advised to file a proper affidavit explaining the delay and the matter was adjourned. 2. Today when the matter was called, the CA on behalf of the appellants submitted that an affidavit had been filed explaining the delay. 3. The learned AR pointed out that the affidavit filed earlier on 30/09/2013 had given the reason as legal consultations and discussions whereas the present affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay is not condoned, a meritorious matter which deserves a decision from the Hon'ble Tribunal will be thrown out at the threshold itself without being considered which is against the principles stated in the decision of the Hon'ble Supreme Court of India in Collector of Land Acquisition, Anantnag Vs. Mst.Katiji reported in (1981) 66 STC 228 & in Balakrishnan (N) Vs. Krishnamoorthy(M) (2008) 228 ELT 162. 5. The affidavit submitted today before us gives the reasons from paragraph 5 onwards till paragraph 10 and these are also reproduced for better appreciation. 5. The order in original was received by the Assistant General Manager at the administrativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent only when enquiries were made from the Commissioner (Service Taxes)s office requesting to clarify whether the petitioner had paid the service tax and other amounts demanded as per the order in original and also whether any appeal was filed against the order. 8. Immediately the matter was informed at the head office at Kavarathy and after a detailed and prolonged search in different offices of the Tourism Department and SPORTS, it was traced out in August 2013. Immediately consultations were made and legal opinion was also obtained about the necessity of filing appeal before the Hon'ble Service Tax Appellate Tribunal, Bangalore. It is submitted that without wasting further time, the order was entru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is plea and to shut the door against him. If the explanation does not smack of mala fides or it is not put forth as part of a dilatory strategy, the court must show utmost consideration to the suitor. It is also an established proposition of law that some margin should be granted as far as governmental agencies are concerned due to the frequent changes and transfer of individuals holding the key posts in such establishments. 10. It is submitted that it is also a settled law that lapse of employee should not be considered as the lapse of the company and the company on that account should not be penalized. This position of law has been stated in the decision of the Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax have been paid, they came to know. 8. Apparently the enquiry from Commissioner was made with the Assistant General Manager in the branch and only thereafter action was initiated and file was traced in August 2013. 9. It can be seen that the Assistant General Manager at the Head office of the petitioner in Cochin forwarded the order and thereafter did not bother as to what happened to it. In the matter involving more than Rs. 90 lakhs especially in view of the submission of the learned CA that appellant had been making only losses, it is surprising that AGM did not find time even to check with the Head Quarters what happened to the copy of the order sent. The date of receipt in the head office is not available. The date of completion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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