2014 (11) TMI 465

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....ran For the Respondents : Mr. A. P. Srinivas   Standing Counsel ORDER (Delivered by R. Sudhakar,J.) This appeal is filed against the Final Order No.40338 of 2014, dated 2.6.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (for brevity, the Tribunal ) raising the following substantial question of law: "Whether the first respondent/Tribunal is right ....

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.... taxable services like Business Auxiliary Service, Rail Travel Agent Service and Tour Operator Service during the relevant period and since the registration obtained by the appellant is only in respect of the service rendered as Air Travel Agent, they failed to discharge service tax liability on the other services. In the adjudication order, the demand was confirmed along with interest and penalty....

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.... in the affidavit filed by the Branch Manager of the appellant company before the Tribunal is that there was shifting of the branch office and in the process, records were misplaced and, therefore, they could not file the appeal in time. Though this reason did not find favour with the Tribunal, we are inclined to interfere in the matter by condoning the delay of 69 days, as we find that the appell....

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....ion of delay and accordingly, refused to accept the plea for condonation of delay. The averments made in the present case do not fall within the said parameters, as the Branch Manager of the appellant company filed an affidavit confirming the shifting of the branch office and misplacing of the relevant papers. That apart, the conduct of the appellant does not indicate inaction or negligence in pur....