2013 (1) TMI 49

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....pre-deposit of an amount of Rs.2,19,561/-, interest thereof and penalties under Section 76, 77 & 78. 2. After hearing both sides for some time on the stay petition, I find that the issue involved in this case is regarding the includability or non includability of the reimbursement charges in the gross value for determination of service tax liability. 3. I find that the first appellate authority ....

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....but appeal has been filed before this office on 31-05-2011. Therefore, there is a delay of 10 days, The delay of 10 days is condonable under section 85 of the Finance Act, 1994 provided there is justifiable and convincing reasons for the delay. The appellant has stated that the date of receipt was mentioned by the concerned person wrongly as 24.03.2011 instead of 24.02.2011, which led them to quan....

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.... apex court in various cases and recently in the case of Improvement Trust, Ludhiana Vs. Ujagar Singh & Ors. reported at AIT 2010 -329 SC, the apex court has specifically held. It is pertinent to point out that unless malafides are writ large on the conduct of the party, generally as a normal rule, delay should be condoned. In the legal arena, an attempt should always be made to allow the matter ....