TMI Blog2017 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - the reasons furnished do not supply sufficient cause for condonation of delay - application for COD dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... of September 2012 for vetting and signature by the petitioner/ appellant herein. As a number of Writ Petitions were filed challenging constitutional validity of levy imposed on various services such as Renting of Immovable Property, Transfer of Copyright and Port Services involving huge amount of revenue, the staff attached to the legal section of the Appellant's office were busy with preparin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en September, 2012 and 25.06.2013. 4.The only reason, which has been set out, which, quite frankly, is rather vague, is that, the Officials were involved in matters which pertained to challenge laid in some other matters, relating to levy of service tax on renting of immovable properties, transfer of copyright and port services. 5.According to us, the reasons, which the Department was required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. 6.3.The Tribunal has rejected the contention advanced by the Department, vis-a-vis the said issue. 6.4. We are informed that the Karnataka High Court in two judgements i.e., mPortal India Wireless Solutions (P.) Ltd. V. Commissioner of Service Tax, 2011 (9) TMI 450 and Commissioner of Service Tax V. Tavant Technologies India Pvt. Ltd., 2016 (3) TMI 353, has taken a view in favour of the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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