2006 (10) TMI 338

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri S.G. Dewalwar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  After hearing learned SDR for some time on the application for waiver of pre-deposit of service tax of Rs. 9,25,881/- confirmed against the assessees herein on the ground that they were engaged in the business of rendering services as Rent-A-Cab operators, and penalty of Rs. 18,60,762/-, we f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hs from the date of communication, i.e. on or before 22-9-2004. If, for some reason, the appeal could not have been filed within the period above-mentioned, it could have been filed beyond a further period of three months and the delay could have been condoned, if the reason for the delay was found acceptable by the Commissioner (Appeals). In other words, the appeal could have been filed at the mo....