2018 (11) TMI 748 – CESTAT CHENNAI – TMI – Condonation of delay in filing appeal – Renting of immovable property service – non-payment of Service Tax – Held that:- The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observing that the appeals were filed after the condonable period provided in the law – appeal dismissed. – Appeal Nos. ST/42570/2014 and ST/40505/2015 – Final Order Nos. 42526-42527/2018 – Dated:- 1-10-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Muthukumar, Consultant for the Appellant Sh
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ltant reiterated the grounds of appeals and pleaded that a lenient view may be taken. 4. The ld. ARs for Revenue supported the findings in the impugned order. 5. Heard both sides. 6. In Appeal No. ST/42570/2014, the Order-in-Original is dated 28.3.2013 and was received by the appellant on 8.4.2013. The appellant filed appeal before Commissioner (Appeals) only on 24.7.2013. In Appeal No. ST/40505/2015, the Order-in-Original is dated 18.7.2014.3.2013 and was received by the appellant on 23.7.2014. The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observing that th
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