2017 (4) TMI 1089

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....resh Kumar, JJ. For Appellant : Ms.Hema Muralikrishnan For Respondents : Mr.S.Muthu Venkataraman JUDGMENT ( Order of the Court was made by Rajiv Shakdher, J. ) 1.M.P.Nos.2 and 2 of 2014, are applications seeking condonation of delay in filing the accompanying appeals. 1.1.The period of delay involved, in each of the applications, is 699 days. 2.To be noted, the impugned order,....

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....allenging constitutional validity of levy imposed on various services such as Renting of Immovable Property, Transfer of Copyright and Port Services involving huge amount of revenue, the staff attached to the legal section of the Appellant's office were busy with preparing counters and making ready paper books connected with the said Writ Petitions. Therefore, the same could not be filed befor....

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....is that, the Officials were involved in matters which pertained to challenge laid in some other matters, relating to levy of service tax on renting of immovable properties, transfer of copyright and port services. 5.According to us, the reasons, which the Department was required to supply were vis-a-vis delay in instituting the instant appeals. Clearly, those reasons have not been furnished via....

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.....4. We are informed that the Karnataka High Court in two judgements i.e., mPortal India Wireless Solutions (P.) Ltd. V. Commissioner of Service Tax, 2011 (9) TMI 450 and Commissioner of Service Tax V. Tavant Technologies India Pvt. Ltd., 2016 (3) TMI 353, has taken a view in favour of the Assessee. 6.5. As a matter of fact, in a judgement delivered today, i.e., 10.04.2017, in C.M.A.No.860 of 20....