Custom, Excise & Service Tax TribunalThe Commissioner Tiruchengode ... vs Salem on 16 October, 2018CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
                       SOUTH ZONAL BENCH
                             CHENNAI


                            Appeal No.ST/42327/2014


[Arising out of Order-in-Appeal No.157/2014-ST       dt. 10.07.2014 passed by
Commissioner of Central Excise (Appeals), Salem]


The Commissioner
Tiruchengode Municipality                                          Appellant


      Versus


Commissioner of Central Excise,
Salem                                                           RespondentAppearance :Shri S. Kannappan, Advocate
For the Appellant

Shri A. Cletus, ADC (AR)
For the Respondent

CORAM :Hon'ble Shri Madhu Mohan Damodhar, Member (Technical)
Hon'ble Shri P. Dinesha, Member (Judicial)

                                          Date of hearing / decision : 16.10.2018


                      FINAL ORDER No. 42610 / 2018


Per Shri Madhu Mohan Damodhar


      The appellant is aggrieved by the order passed by the Commissioner

(Appeals) who dismissed the appeal on the ground of being time-barred.2.    Brief facts are that the appellants were providing renting of immovable

property service and were not discharging service tax for the period June 2007 to2Appeal No.ST/42327/2014




March 2012. Accordingly, show cause notice was issued for demanding the

dues. After due process of law, the original authority confirmed the demand along

with interest and also imposed penalties. Against this, the appellant filed appeal

before Commissioner (Appeals) who dismissed the appeal on the ground of

being time-barred.3.    On behalf of the appellant, Shri S. Kannappan, Ld. counsel, reiterated the

grounds of appeal and pleaded that a lenient view may be taken.4.    The ld. AR Shri A. Cletus supported the findings in the impugned order.5.    Heard both sides.6.    The Order-in-Original is dated 30.04.2013 and was received by the

appellant on 22.05.2013. The appellant filed appeal before Commissioner

(Appeals) only on 28.05.2014 almost one year after the receipt of the order. The

Commissioner (Appeals) has dismissed the appeal observing that it is filed after

the condonable period provided in the law. He has followed the decision in the

case of M/s.Singh Enterprises Vs. Commissioner of Central Excise- 2005

(189) ELT A-113 (SC). We do not find any infirmity in the order passed by

Commissioner (Appeals). The impugned order is upheld and the appeal is

dismissed.(Operative portion of the order was
                           pronounced in open court)




 (P. Dinesha)                                        (Madhu Mohan Damodhar)
Member (Judicial)                                      Member (Technical)

gs3Appeal No.ST/42327/20144Appeal No.ST/42327/2014