2018 (9) TMI 834

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....ukla, Counsel, for the Respondent. ORDER Learned Counsel for the petitioner is permitted to implead the appellate authority as respondent No. 4 to the writ petition and also carry out necessary amendment in the prayer clause of the writ petition during the course of the day. 2. The petitioner M/s. Central Industrial Security Force, FGUTPP Unit, Unchahar, Raebareli, has approached this Cour....

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.... the Service Tax Act under the category of security agency service. The petitioner unit is engaged and providing security to National Thermal Power Corporation (NTPC) situated at Unchahar, Raebareli, U.P. 5. A notice was issued to the petitioner to show cause why it was not liable to pay Service Tax on medical reimbursement on C.I.S.F. personnel for the period April, 2009 to June, 2012 and S....

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....r the petitioner contends that delay had occasioned on account of time spent in obtaining sanction for filing of an appeal. It is also submitted that the authorities not being well conversant with the legal provision had no knowledge about filing of the appeal or limitation prescribed, therefore for want of legal knowledge the petitioner was persuading the NTPC for payment of the demanded tax howe....

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..... 10. Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation,....