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TMI Blog2017 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon various decisions of different Tribunals where the petitioner was not liable to pay service tax. Considering the nature of service being provided by the petitioner, the learned counsel for the petitioner Sri Aditya Kumar, would argue that he has a very good case on merit and the reason for filing the appeal belatedly was that there is a statutory provision of depositing 7.5% of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the respondent was liable to pay service tax as it was providing the services to the Tehri Hydro Development Corporation Private Limited. Ultimately an order was passed by the adjudicating authority i.e. the Joint Commissioner, Customs Central Excise, Dehradun on 03.07.2015 ordered the petitioner to pay a service tax of ₹ 17,44,259/- (Rupees Seventeen Lakhs Forty Four Thousand T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under the Chapter: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was not liable to pay service tax. Considering the nature of service being provided by the petitioner, the learned counsel for the petitioner Sri Aditya Kumar, would argue that he has a very good case on merit and the reason for filing the appeal belatedly was that there is a statutory provision of depositing 7.5% of the amount, which could not be collected in time. This amount was u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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