2019 (7) TMI 501

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....cial) Ms. Shohini, Advocate for the Appellant. Ms. Tamana Alam, Authorised Representative for the Respondent. Rachna Gupta The appellants herein are providing taxable service of renting of immovable property service, however, no service tax registration has been obtained nor any liability in view thereof has been discharged. Resultantly, a show cause notice No. 8500 dated 13.07.2016 wa....

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....Ms. Tamana Alam, learned AR on behalf of the Department. 3. It is submitted w.r.t. the condonation of delay application that the Order of Commissioner (Appeals) was announced on 28.06.2018 but it was communicated to appellant only on 09.10.2018. The impugned Appeal is impressed to be filed within two months of said receipt. Though the Department has denied the same with the mention that Order w....

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....rtment that admittedly the Appeal was not filed within two months of the Order nor it could be filed before the expiry of another one month. Hence, there is no infirmity in the Order under challenge. 5. After hearing the parties and perusing the records of the Appeal as well as the Order under challenge it is the apparent admission of the appellant that the original Order of 23.03.2017 was rece....