9911796707
TMI Blog2015 (8) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... he applications for condonation of delay would show that the delay had in fact been properly explained with genuine reasons. It is common knowledge that elections to cooperative societies become a huge and acrimonious affair in the State of Tamil Nadu. Every time elections are held, the elections become the subject matter of challenge before courts and eventually, special officers get appointed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee. - Civil Miscellaneous Appeal Nos. 1494 to 1496 of 2015 and M.P.Nos.1 & 1 of 2015 - - - Dated:- 7-8-2015 - V. Ramasubramanian And T. Mathivanan,JJ. For the Appellants : Mr. S. V. Ramamurthy For the Respondent : Mr. V. Sundareswaran, Senior Panel Counsel JUDGMENT (Judgment was delivered by V. Ramasubramanian,J) These appeals are filed by three different cooper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, show cause notices were issued to the appellants, claiming that the appellants were rendering services as auctioneers of the agricultural produce and that therefore, the activities carried out by the appellants attracted service tax. 5. Though the appellants opposed the show cause notices, Orders in Original were passed, levying service tax. The appeals filed by the appellants to the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay had in fact been properly explained with genuine reasons. It is common knowledge that elections to cooperative societies become a huge and acrimonious affair in the State of Tamil Nadu. Every time elections are held, the elections become the subject matter of challenge before courts and eventually, special officers get appointed in many cases. 7. Therefore, the cause of the coope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the Tribunal ought to have taken a practical view in such matters. 8. In view of the above, the appeals are allowed, the common order of the Tribunal is set aside and the matter remitted back to the Tribunal. The Tribunal shall take up the appeals for disposal and dispose of them within a period of three months. No costs. Consequently, the above MPs are closed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
