2017 (7) TMI 901

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....ong with appeal. Since the issue is in a narrow compass and therefore with the consent of parties, I proceed to decide the main appeal itself. Briefly the facts of the present case are that the appellant was providing the services under the Renting of Immovable Property Services and did not obtain registration and pay applicable service tax. They had rented out property to commercial shops for a monthly rent. They had collected an amount of Rs. 2,87,30,864/- (Rupees Two Crores Eighty Seven Lakhs Thirty Thousand Eight Hundred and Sixty Four only) during the period from 01.06.2007 to 30.06.2012 towards rent and non-refundable deposit for renting service. The services offered by the appellant were classified under Section 65(105)(zzzz) of the ....

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....ed before the Commissioner after 280 days from the relevant date. He further submitted that as per the provisions of law, the appeal before the Commissioner has to be filed within two months from the date of receipt of the decision or order appealed against and further the Commissioner can condone the delay of 30 days if he satisfied that the appellant is prevented from filing the appeal on sufficient reasons. He also submitted that the delay in the present case is beyond the condonable period which the Commissioner cannot condone. 5. After considering the submissions of both the parties and perusal of the impugned order, I find that in the present case the appeal before the Commissioner was filed after the delay of 280 days which the Co....