2019 (3) TMI 861

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....counsel for the appellantt and counsel for the Revenue. It was argued by the counsel for the appellant that by means of show cause notice dated 5.8.2008, the dispute arises for payment of Service Tax along with interest and penalty under the category of 'Business Auxillery Service' falling under Section 65 (105) (zzb) of the Finance Act, 1994 for two periods i.e. from 23.8.2004 to 30.4.2006 and from 1.5.2006 to 20.12.2007 which was contested up to the Tribunal. The Tribunal by means of impugned order dated 27.7.2015 that deleted the demand and was pleased to hold that there was no liability for payment of Service Tax up to 1st May, 2006. The appellant has already discharged his liability of Service Tax along with interest for the p....

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....unal by the appellant and the same was confirmed by the impugned order. For assailing the impugned order before the High Court the limitation is provided under Section 35G(2)(a), which reads as follows:- "35G(2)(a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other penalty." Further in case the parties aggrieved failed to approach the High Court within the prescribed period of limitation under section 35G(2)(a) then the Act prescribed under Section 35G(2A), which reads as under:- "35G(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if i....