2010 (3) TMI 487

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....i M.M. Ravi Rajendran, JDR, for the Respondent. [Order]. - These two appeals are listed today for disposal. 2. The issue involved in this case is regarding the liability to Service Tax on the activities done by the appellant herein. The appellant herein is only renting the space for advertisement. The period involved in both the cases is 1997 to 2002. 3. Heard both sides and perused the r....

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....ime barred I am not considering the merits of the case and order as follows: ORDER I reject both the appeals." 5. During the course of hearing of the stay application, Departmental Representative sought time to produce evidence of services of Order-in-Original on the appellants. The report from the office of the Commissioner of Central Excise and Service Tax, Mysore dated 15-12-2009 reads....

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.... authorities with the remark - "not claimed, hence returned to the sender" (copy enclosed). The fact of pasting of PH intimation on the door has not been brought under mahazar." [emphasis supplied] 5.1 It can be seen from the above reproduced report, specifically paragraph 3, the Order-in-Original was received back by the authorities from postal authorities and consequent to that the authori....

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....al on 75th day. Ordinarily an assessee can file an appeal within 60 days of the receipt of the Order-in-Original and can seek con donation of delay for the further period of 60 days during the relevant period. Hence, it is held that the appellant has filed the appeal within the condonable period, but such condonation of delay, needs to be done by the learned Commissioner (Appeals), which is in his....