2016 (3) TMI 405

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....d by limitation, is challenged in this appeal by the appellant. 2. In the appeal, the following questions of law have been raised: (a) Whether the learned CESTAT is justified in dismissing the delay condonation petition filed by the appellant on the ground that the delay of almost 2 years without any plausible explanation is because of latches and cannot be condoned in spite of specific, bonafide, actual and factual reasons stated by the appellant which are beyond its control? (b) Whether is the tribunal justified in holding that the appellant should be aware of the fact that he has to deposit the tax and ought to have perused by approaching the service recipient or other contractors for deciding the future course of ac....

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....is engaged in execution of civil and other engineering works in the State of Andhra Pradesh and particularly the appellant has been executing works for Tirumala Tirupathi Devastanam (TTD for short). During the period 2007 to 2012, though the appellant executed works worth Rs. 4.70 crores, the taxable turnover would be about 71 lakhs. As there is huge exempted turnover of about 4.06 crores, the appellant was under the bonafide impression that the execution of works contracts is not liable for service tax, did not approach seeking registration with the department and did not pay the service tax. Not only the appellant the entire contract community, who were executing works for TTD were under the same bonafide belief. Further, the TTD official....

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....d submit that the appellant by his own act has failed to avail the remedy of appeal and in that view of the matter, the order of the Tribunal dismissing the condonation of delay petition and consequently the appeal is unassailable and prays for dismissal of the same. 5. We have perused the record and considered the rival submissions. The reasons for seeking condonation of delay is only one singular reason which has been stated in the affidavit that the appellant was under bonafide belief that TTD would discharge their liability with respect of service tax. Inasmuch as the appellant was under the impression that the service tax is only a pass-through and payable by TTD, they did not file any appeal. Though the taxable turnover so far as t....