2013 (12) TMI 1534

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....by the appellant/assessee seeking for condonation of delay in filing the respective appeals before the Tribunal. 2. The appellant is a Study Centre providing coaching training services to the students of various Universities. As stated that they are collecting fees from students and providing coaching services to them. Contending that the service rendered by the appellant, being one falling under the category "commercial training and coaching services" as defined under Section 65(26) of Chapter V of the Finance Act, 1994, they filed returns in the statutory form and also claimed exemption under Notification No. 6/2005-S.T. dated 1-3-2005, as amended. The Assistant Commissioner of Central Excise issued show cause notices on 3-2-2009, 2....

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....prepare the appeal petitions and since his Chartered Accountant had to undergo a major surgery and took rest after the surgery, for about three months, he could not present the appeal papers within time. The medical certificate issued by the Madras Medical Mission, was also produced before the Tribunal. The Revenue resisted the applications stating that the Chartered Accountant was admitted to the hospital on 20-4-2011, and discharged on 29-4-2011, and thereafter, he was advised three months rest and the appellant has not taken initiative for filing the appeals. 4. The Tribunal agreed with the contentions raised by the Revenue, and held that the delay has occurred in between 22-12-2010 and 5-2-2013 and there was no valid reason for su....