TaxTMI 
TaxTMI 
2008 (5) TMI 268
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....e sixteen) for the period 2000-01 to 2004-05 holding that the Appellant had provided service of security agency and that such service was taxable under the provisions of Section 73 of the Finance Act, 1994 (hereinafter referred to as 'the Act'). For the default to make payment of the said tax amount due, interest at the appropriate rate was also directed to be paid under Section 75 of the Act. For the breach of law, penalty of equal amount of the tax as above, was also imposed upon the Appellant under Sections 76, 77 and 78 of the Act. 1.2 The Appeal preferred before the Tribunal was with a delay of 482 days, as admitted in an Application for Condonation of Delay made by the Appellant. It was stated in the said Application that the impugne....
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..... 1.3 With the aforesaid facts, the Condonation of Delay Application was moved accompanied by a copy of a Medical Certificate dated 23-11-07 issued by a doctor showing that the Signatory to the Appeal Memo was suffering from cervical spondylisis for a long period, i.e., from 20-6-06 to 23-11-07. The said Application was also accompanied by an Affidavit making averment that the Signatory to the Appeal Memo was one of the Directors to the Appellant Firm which is a Private Limited Company and commercial aspect of the Company was looked after by the Signatory to the Appeal Memo. The said Signatory suffered from cervical spondylisis and was on bed rest for the period certified by the doctor as above. It has also been averred that the Signatory ....
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....paise thirty-seven) resulting in evasion of Service Tax of Rs. 52,96,165.16 (Rupees fifty-two lakhs ninety-six thousand one hundred and sixty-five and paise sixteen) with the consequence of breach of law. The Balance Sheet of the Appellant Firm for the years 2000-2001 to 2003-2004 and the ledger for the year, 2004-2005 exhibited that the Appellant had received taxable value of services to the extent of Rs. 11,91,98,844.37 (Rupees eleven crores ninety-one lakhs ninety-eight thousand eight hundred forty-four and paise thirty-seven) during the material period and as against the same, the Appellant declared the taxable value of services for Rs. 3,22,99,307.00 (Rupees three crores twenty-two lakhs ninety-nine thousand three hundred and seven) re....
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....submitted that the Delay Condonation Application shows that relevant documents were handed over to a Consultant in Kolkata. The mere plea that no one other than the Signatory to the Appeal Memo was able to apprise the Consultant about the case for filing the Appeal before the Tribunal is baseless to seek sympathy of the Tribunal for condonation of delay of 482 days in filing the Appeal ultimately on 19-2-08. This clearly establishes that the Appellant was indolent and deliberately defied the law to avoid its liability knowing very well that the Order passed by the learned Adjudicating Authority was redressable and the Appellant was not remediless. The whole Delay Condonation Application is misconceived for the vague Medical Certificate date....
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.... month of July, 2006, the whole of the year 2007 in continuation of the second-half of 2006 remains unexplained as to whether any efforts were made to approach the Consultant for preparation of the Appeal and filing thereof, if the Medical Certificate is to be relied upon. There is no averment in the Affidavit accompanied by the said Delay Condonation Application in regard to the vigilant attitude of the Appellant. Though the Application shows that the Appellant was vigilant as soon as the Order of Adjudication was received, but, thereafter, no such attitude was proved obtained from any evidence before us. This clearly shows a lackadaisical attitude on the part of the Appellant. An indolent does not deserve any consideration under law unles....