2023 (1) TMI 940

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....Application for condoning the delay in filing an appeal no. S.T./ 85862/18. 3. The Additional Commissioner had imposed service tax liability of Rs.25,79,320/- upon the Petitioner along with interest and a penalty of Rs. 4,30,000/-under section 77 of the Finance Act, 1994 and a penalty of Rs. 25,79,320/- under section 78 of the Act of 1994. The demand of service tax arose as the Petitioner-Central Railway had provided space to various agencies for advertisement in the premises owned by it and provided time slot for advertising at different railway stations in their public announcement system. The Commissioner held that this activity is a taxable service under the category of sale of space or time for advertisement under section 65 (105) (zz....

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.... will be presumed that the Respondent does not have objection to the prayer for condonation of delay and the Court will proceed to pass appropriate order in that regard. Stand over to 9 January 2023". No reply affidavit is filed and we proceed as per the order dated 13 December 2022. 7. We have gone through the reasons given by the Petitioner for condonation of delay. The Petitioner stated that discussions & deliberation were made in the Cabinet on the representations of the Railways for exemption from service tax liability and as result of the same, an amendment has been introduced in the Act of 1994 by incorporating section 99 in the Finance Bill-2013. This information was circulated to all the Zonal General Managers of the Indian Railw....