2014 (7) TMI 884

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.... For the Respondent : Mr. T. Chandrasekaran - R1 Standing Counsel JUDGMENT (Judgment of the Court was delivered by G. M. Akbar Ali,J.) This Civil Miscellaneous Appeal has been filed under Section 35-G of the Central Excise Act, 1944 challenging the order dated 28.8.2013 made in St/Mis./310/2013 and ST/417/2012 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zo....

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....ar to fall under "Tour Operator Service". Since the appellant has not obtained service tax registration for the taxable service rendered under the category of "Tour Operators", has not paid the service tax and not filed ST returns for the period from 1.4.2004 to 31.5.2009. Therefore, show cause notices were issued on 26.9.2009 and 12.11.2009 and the Lower Adjudicating Authority confirmed the deman....

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....eal was filed before the Commissioner (Appeals) almost after one year and six months after the adjudication order was passed. Hence, the Tribunal dismissed the appeal. Aggrieved by the same, the appellant is before this Court raising the substantial questions of law mentioned above. 6. On notice, Mr.T.Chandrasekaran, learned Standing Counsel entered appearance for the first respondent and filed....

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.... and filed an appeal before the Commissioner (Appeals) along with a petition to condone the delay of 32 days. However, the Commissioner (Appeals) held that the date of service of summons was only 06.10.2010 and not 06.10.2011 and dismissed the appeal. 9. The Tribunal relied on the decision of the Honourable Supreme Court reported in 2008 (221) ELT 163 (SC) (Singh Enterprises V. CCE Jamshedpur),....