2020 (3) TMI 377

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....AL No.1271 OF 2019 (T - RES) - -<br>Service Tax<br>MR. RAVI MALIMATH AND MR. M. NAGAPRASANNA JJ. APPELLANT (BY SRI MAHESH R. UPPIN, ADVOCATE) &nbsp; RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR RESPONDENT NOS.1 AND 2) &nbsp; JUDGMENT RAVI MALIMATH J., Aggrieved by the orders dated 05.03.2019 passed in Writ Petition Nos.16012 and 30643 of 2017 respectively, by the learned Sin....

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....ay is concerned, the assessing authorities orders are of the year 2006 and the respective writ petitions are filed in the year 2017. Even if the petitions are not entertained on the ground of delay, on equity, the petitions are to be considered as the matters pertain to demand of tax amount. Admittedly, the delay cannot come to the aid of the respondents. The respondents have retained the money wh....