2009 (1) TMI 198

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..... dent. ORDER Ms. Jyoti Balasundaram, Vice President.- After hearing both sides on the applications for waiver of pre-deposit of service tax and penalty we find that it was possible to decide these appeals and hence proceed to do so today after granting waiver of pre-deposit and stay of recovery. 2. Vide two separate orders, the Commissioner (Appeals), Salem confirmed the demand of service tax on .....

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..... before the Commissioner (Appeals) in support of the application for condonation of delay. However, the appeals were not filed even soon after two months bed rest period was over. Shri Senthil Kumar, partner of the appellants firm submits the period of bed rest was further extended by two months from 25-6-2007 by the same Doctor of Dharan Hospital, Salem. However, this certificate dated 25-6-2007 w .....

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