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2013 (9) TMI 35 - AT - Service TaxTime Barred Appeal - Condonation of Delay - The Commissioner (Appeals) rejected the appeal on the ground that appeal was filed before him beyond the condonable period of 3 months - Held that:- Following the judgement of Kouni Travels Pvt. Ltd. Vs CST Bangalore 2009 (9) TMI 208 - CESTAT, BANGALORE - The appellant received the order on 20.4.2011 and filing of appeal was expired on 20.4.2011 - The further period 3 months for condonable period would start from 21.4.2011 and to be ended on 21.7.2011 - The appellant filed appeal on 21.7.2011, which was within the stipulated condonable period of 3 months – Accordingly the impugned order was set aside and the matter was remanded back to him to decide the COD application on merit - While computing the condonable period of 3 months, the first day of the next block of 3 months will be excluded - the appeal was allowed by way remand – Decided in favor of assesse.
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