9911796707
TMI Blog2007 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.L. Peeran, Member (J) (Oral)]. - The appellant is a Government of Karnataka being a Department of Mines and Geology. There is a delay of 44 days in filing the appeal. A detailed affidavit has been filed by Dy. Director, Y B Anand supporting the condonation application. It is submitted that the Department had taken all steps within time to seek permission to file an appeal by the superior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant in filing the appeal in time. Therefore, the explanation given is accepted. The COD application is allowed. 4. The stay application and appeal is heard as the issue lies in short compass and the matter is taken up for final hearing. The learned Government advocate appearing for the appellant points out that the impugned order has been passed ex-parte without granting an opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity to contest the matter. The learned Counsel submits that the Government's function is a sovereign function. He points out that the Board's circular cited by the Commissioner in the impugned order is also not in Revenue's favour. He submits that the order passed is without jurisdiction and not as per law. 6. The learned JDR submits that all these pleas were not raised by the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their detailed reply to the show cause notice and make their submissions with regard to the plea raised by them that Service Tax is not leviable for the activities carried out by them. The appeal is allowed by remand to the Commissioner, who shall dispose of the matter within a period of three months from the receipt of this order. (Pronounced and dictated in open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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