2017 (11) TMI 1712

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....No. 39 of 2017 3. This appeal has been filed under Section 83 of the Finance Act 1994( in short "the 1994 Act") against the impugned order dated 12/20-07- 2016, Annexure A-5 passed by the Commissioner (Appeals), Chandigarh(II) and order dated 11.04.2017 (Annexure A-7) passed by Central Excise & Service Tax Appellate Tribunal, Chandigarh (in short, "the Tribunal") in Appeal No. JAL-EXCUS-000-APP-017-16-17, claiming following substantial questions of law:- i) Whether in the facts and circumstances of the case, the impugned orders Annexures A/5 and A/7 are liable to be set aside? ii) Whether the respondents are justified in not considering the submissions and documents and law produced by the appellant? iii)Whethe....

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....t No.2 i.e is Joint Commissioner(Prev.) vide letter dated 19.03.2013, Annexure A.1, issued show cause notice to the appellant stating that it did not pay the service tax amounting to Rs. 12,88,022/- due for the period from 2007-08 to 2011-2012. Respondent No. 2 further requested the appellant to provide all the details of the amount received on account of rent from the parking sites. The appellant replied that the services provided by it were not liable to service tax in context of Section 65(105)(zzzz) of Chapter V of 1994 Act and renting of land used for parking services did not fall in the ambit of service tax. After going through all the documents provided by the appellant, vide order dated 31.12.2013, Annexure A.3, the Joint Commission....

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.... was found that the appellant had received an amount of Rs. 99,16,321/- as rent of vacant land and Rs. 19,12,757/- as rent from multi-storied parking site at Emergency Trauma Centre Block, PGIMER used for the purpose of parking for general public. A show cause notice was issued to the appellant on 19.03.2013 to the effect that it did not pay the service tax amounting to Rs. 12,88,022/- for the period from 2007-08 to 2011-12. The appellant submitted its reply contending that it was not liable to service tax as renting of land for parking services did not fall in the ambit of service tax. After considering the submissions made by the appellant, service tax liability amounting to Rs. 2,27,590/- was imposed on the appellant vide order dated 31.....

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....urther appeal by the appellant before the Tribunal also met with the same fate. It has been categorically recorded by the Tribunal in its order dated 11.4.2017 (Annexure A-7) that the appeal had been filed before the Commissioner (Appeals) after a period of more than three months from the date of receipt of certified copy of the order. Reliance was placed on the decision of the Apex Court in Singh Enterprises Vs. CCE Jameshpur, 2008(221) ELT 163 holding that statutory authorities can allow appeal within the time granted by the statute and not beyond. Thus, it was rightly concluded that the appeal was liable to be dismissed. Learned counsel for the appellant has not been able to point out any error or illegality in the order passed by the Tr....