2019 (11) TMI 438

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....ainable on limitation. Today the case is listed for hearing on stay petition but since the issue involved in the present appeal is in a narrow compass, therefore with the consent of both the parties, we proceed to decide the appeal itself. 2. Briefly the facts of the present case are that the appellants are a software developer for mobile applications; they also trade in "Adobe Flash Lite" software, which is used in mobile phones, by buying the licences of the software and then selling it to its various customers. They have been discharging VAT on these sales of "Adobe Flash Lite" software under the Karnataka Value Added Tax, 2003. Based on enquiry into their transactions regarding transfer of "Adobe Flash Lite" software, the Department ....

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....er Sections 76 and 78 thereof. The original authority vide the Order-in-Original has confirmed the demand of Service Tax of Rs. 36,29,326/- (Rupees Thirty Six Lakhs Twenty Nine Thousand Three Hundred and Twenty Six only) along with interest and also imposed equal penalty under Section 78 of the Finance Act, 1994. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner but the Commissioner rejected the appeal on time-bar. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appeal before the Commissioner wa....