2018 (2) TMI 85

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....f the appellant on the ground of limitation. 2. The appeal was admitted on 27.09.2016 on the following substantial questions of law:- "Whether dismissal of appeal by rejecting the application seeking condonation of delay in filing of appeal in the facts and circumstances of the case and in law could not be countenanced and appeal needs to be restored to the file of the CESTAT for decision afresh affording opportunity of hearing to the appellant to secure the ends of justice?" 3. He invited our attention to the observation made by the Commissioner vide order dated 30.11.2007 towards the fact that ample opportunities were granted to the appellant which reads as under:- "The Commissioner (Revenue), JNN vide his letter N....

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....space or time "for advertisement services" as defined in sub clause (zzzm) of Section 65(105) of the Finance Act, 1994 and charged and received, amount of Rs. 2,82,81,500/- on this account of providing the record which attracted Service Tax @ 12% on amount so received, and Education Cess @ 2%on Service Tax @ 12% on amount so received, and Education Cess @ 2% on Service Tax. M/s JNN at no point of time, whether through written reply or during personal Hearing have contested the applicability of Service Tax. M/s JNN during their Personal Hearing on 25.07.2007 and through written submissions dated 21.07.2007 had agreed to deposit due Service Tax after recovering from their license holders. It is clear from the facts of the Case and legal posit....