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2014 (9) TMI 36 - HC - Service TaxCondonation of delay - revenue appeal - delay of 98 days - it is evident that the issue has been taken by the appellant before the Board for its approval to file appeal and as a consequence, delay occasioned - Held that:- The facts and circumstances of the present case clearly justifies condonation of delay of 98 days, in any event, 48 days from the date the Board granted its approval, whereinafter some time is required for preparation and filing of the appeal. The Tribunal should have taken a pragmatic view and should have condoned the delay in filing the appeal on the facts and circumstances of the case, which the Tribunal failed to do. Therefore, this Court is of the considered view that the impugned order passed by the Tribunal is liable to be set aside. - delay condoned - matter restored before tribunal - decided in favor of revenue.
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