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2014 (7) TMI 794 - AT - Service TaxCondonation of delay - demand of service tax - Mandap keeper service - Delay due to ill health of spouse of proprietor - Commissioner declined to invoke discretion - Held that:- Condonation of delay particularly in the circumstances pleaded by the appellant should be liberally considered. It is perverse for the learned appellate Commissioner to hold that care of a spouse and the need for her attention is not a relevant criterion. The discretion to condone the delay authorised to the appellate Commissioner is not the personal discretion of the Commissioner; it is the discretion of the law and should be examine appropriately as dictates of law require. The order is whimsical inviting invalidation and is accordingly set aside - Decided in favour of assessee.
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