2015 (1) TMI 1001

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....3-DB - -<br>Service Tax<br>B S V Murthy and S K Mohanty, JJ. For the Appellant : Mr L S Karthikeyan, Adv. For the Respondent : Mr Ganesh Haavanur, Addl. Commissioner (AR) JUDGEMENT Per: B S V Murthy: The appellant in appeal No.ST/20873/2014 is seeking condonation of delay of 377 days in filing the appeal. It was submitted that this is supplementary appeal against the common order pa....

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....owed individually. He also submits that each of the applicant has to be considered as a separate entity. The property was inherited by the appellants and shared area also as per the Succession Act. Lease agreements have been entered into in individual names and the appellants are filing separate Income Tax returns. 4. The learned AR submits that in view of the fact that a common cheque is recei....