2012 (10) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resigned and was relieved of his duties in June 2010, that his substitute took charge in July 2010, that the decision for filing the appeal was taken at the registered office in Mumbai upon the order-in-original received from the Regional Office at Bangalore, that such decision was taken on 8-9-2010 and that the appeal was filed on 13-9-2010. After considering the sequence of facts stated in the COD application and hearing the learned counsel for the appellant, we are satisfied that the delay of the appeal was caused by sufficient reasons. The COD application is therefore allowed. 2. The stay application filed by the appellant seeks waiver and stay in respect of Service tax of over Rs. 1.14 crores demanded for the period from April ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n behalf of the AAI did not constitute 'Business Auxiliary Service', that in any case service tax was not chargeable as the collection charges were not received from AAI, that the factum of collection of PSF and its remittance to AAI was known to the department from July 2007 and therefore the extended period of limitation was not invokable, that the appellant company is in a state of acute financial crisis and hence not in a position to make any pre-deposit, and that the appellant has prima facie case on the strength of a decision of the Hon'ble High Court of Kerala viz. 2010 (24) STT 416 (Ker.) referred to in an order of this Bench viz. CCE v. M/s. Corporation Bank - 2011-TIOL-747-CESTAT-Bang. 5. Per contra, the learned Additional....