2017 (1) TMI 102

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....ited the decision of the Hon'ble High Court of Calcutta in the case of S.P. Projects Vs. State of West Bengal - 2016 (41) STR 605 (Cal.). 4. The facts of the case are that the appellant is a Government company owned by the State Government of Uttranchal. The Ministry of External Affairs conducts Kailash Manasarovar Yatra every year in respect of which the appellant provide the logistic arrangements for the yatra from Delhi through Kumaon region upto Indo China border. The appellant charged from the pilgrims the amount for Kailash Manasarovar Yatra at the prescribed rates. The department was of the view that the appellant are providing tour operator s service which would attract service tax under Section 65 (105) (n) read with Section 65 (1....

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....ed by the Commissioner (Appeals). Though in course of proceedings before the Commissioner (Appeals), it was pleaded that the first page of the adjudication order dated 14/2/12 was missing and that on receipt of the complete order on 17/12/12, they immediately filed the appeal, this plea was not accepted. Against this order of the Commissioner (Appeals), this appeal has been filed. 5. The limited question for decision in the case whether the appellant s appeal before the Commissioner (Appeals) was time barred and whether the period of delay was far beyond that which can be condoned by the Commissioner (Appeals). It is on record that the Assistant Commissioner s order dated 17.2.2012 was received by the appellant on 27.2.2012. The appeal aga....