2017 (10) TMI 214

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....hri Raj Kumar, (AR) for the Respondent. ORDER [Order per: Madhu Mohan Damodhar] The appellants are a Municipal Corporation.  Department took the view that services provided by the appellant in by way of Renting of Immovable Property Services etc., are liable to tax.  Accordingly, proceedings were initiated by way of a show cause notices dated 05.12.2012 & 16.10.2014 which culminated i....

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....date of the impugned order which was appealed against.  Further period of 30 days for filing the appeal is allowed wide the proviso to Section 85(3A).  However, the appeals before the Commissioner (Appeals) had been filed in these cases only after 178 days (in respect of appeal No. ST/30571/2017) and 3 ½ years (in respect of appeal No. ST/30640/2017).  The Commissioner (Appea....