2014 (10) TMI 565

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.... Kinariwala (AR) JUDGEMENT Per : Mr. M.V. Ravindran; This application is filed for condonation of delay of 175 days in filing appeal before the Tribunal. 2. Ld Counsel appearing on behalf of the appellant submits that the delay is caused due to the activities of the Director of the appellant. It is his submission that Shri Rajguru, Director is a sitting Member of Legislative Assembly a....

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....ice tax in this case has been held as unconstitutional by the judgement of the Honble High court of Gujarat and if such demand gets confirmed, due to non-condonation of delay, it would amount to recovery of tax which is not due to the Government. It is his submission that delay in condonation and may be condoned. 3. Learned Department Representative submits that the delay has not been properly....

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.... signatories of the appellant. It is also noticed that for verifications to arrive quantum of service tax liability of contract, summons were issued to the appellant who  had specifically recorded and stated that authorised representative of the appellant will appear and give detailed explanation. The said authorised representative was summoned and statements were recorded. Subsequently, show....