2019 (1) TMI 1238

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....ished under the Constitution of India read with the Panchayat Raj Act to carry out the statutory functions of the State/Local Government. The appellants have leased out some of their properties for rent and collected rent on the same. But the rental income of the appellant during all the financial year was always less than ten lakhs and because of that the appellant was not paying the Service Tax and not obtained registration under the Finance Act. The Department visited the premises of the appellant and verified the record and sought further information from the appellant and based on the document furnished by the appellant, the Department found that the appellant is neither paying the Service Tax nor obtained registration or filed ST-3 re....

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....ioner, they moved an application seeking Condonation of Delay on the ground that the Order-in-Original was not received by them and further due to frequent transfer of two chief officers from January 2017 to till date, applicant holding the charge as the third chief officer and there was no intention in not filing the appeal within due date. Ld. Counsel further submitted that in their application seeking Condonation of Delay, the appellant has specifically stated that the impugned order came to their knowledge only when a letter was issued by the Department for freezing of their bank account. Thereafter, they moved an application for obtaining the copy of the Order-in-Original which was not received by them. He further submitted that the im....