2014 (3) TMI 188

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....cations seeks condonation of the delay of 317 days involved in filing of the appeal against order-in-original No. 33/2010 passed by the Assistant Commissioner of Service Tax Bangalore. After a perusal of the records, I have found no delay in the filing of Appeal No. ST/2699/2012 before this Tribunal. The above application is therefore rejected. 2. The stay application filed by the appellant see....

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....f the Finance Act 1994. The appellate authority, therefore, rejected the assessees appeal as time-barred. Its order is under challenge before this Tribunal in Appeal No. ST/2699/2012. The present stay application arises in this appeal. 3. After hearing both sides and considering their submissions, I find that the appeal itself is not maintainable. This, however, is a prima facie view. The main....

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.... Service Tax payable, as on the 6th day of March 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of Section 65, subject to the conditions that the amount of Service Tax along with interest is paid in full within a period of six months from the date on which the Finance Bill 2012 receives the assent of the President. 4. After hearing the arguments of both sides on t....