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2016 (1) TMI 1101 - HC - Service TaxExtension of stay - Whether Hon'ble CESTAT was right in holding that as per the third proviso to Section 35C(2A) of the Central Excise Act, 1944, it has got the power to grant extension of stay beyond 365 days from the initial grant of an order of stay - Demand of Service tax along with interest and penalty - Business auxilliary service - Not disclosed the fact of providing this service - Held that:- in view of the decisions of various High Courts in various case laws, wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. - Decided against the revenue
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