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TMI Blog2020 (2) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeals and the demand and recovery proceedings against the appellant abate - the proceedings against the appellant abate - appeal disposed off. - Service Tax Appeal No. 642 of 2009, 3063 of 2011, 1299 of 2012 - FINAL ORDER NOS. 20040–20042/2020 - Dated:- 9-1-2020 - HON BLE MR. S.S. GARG, JUDICIAL MEMBER AND HON BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Cherian Punnoose, Advocate For the Appellant Mr. P. Gopakumar, Jt. Commr. (AR) For the Respondent ORDER PER: S.S. GARG These three appeals have been filed by the appellant M/s. Jaaacsons Enterprises, Mangalore which was a proprietorship concern managed by Shri. N. Chandra Mohan. Appeal No. ST/642/2009 was filed against the Order-in-Appeal No. 161/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n lined up and kept in the godown. The work of the stitch up of the filled up bag is sub-contracted to the appellant. The labourers of the appellant stitch the mouth of the filled up bags using their own stitching machines. Sometimes the thread is supplied by M/s. Aspinwall Co. and in other cases the appellant procured the threads from the market. The department had issued show-cause notice alleging that the activity of stitching undertaken by the appellant was a taxable service under the category of packaging activity and therefore they were liable to pay service tax for the period from 16/06/2005 to 31/12/2006. Extended period was invoked. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, as the case may be : Provided that every such application shall be made within a period of sixty days of the occurrence of the event : Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 3.1. He further submitted that as the result of the demise of the sole proprietor, the demand and recovery proceedings against the appellant also abate in view of the decision of the Hon ble Supreme Court in the case of Shabina Abraham Vs. CCE Cus. as reported in 2017 (50) STR 241 (SC). He also relied upon the following decisions wherein a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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