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2015 (6) TMI 1033 - AT - Service TaxWaiver of pre-deposit - Period of limitation - Section 85(3A) of the Finance Act, 1994 - Appellant contended that the Commissioner (Appeals) reckoned the date of the primary order (28-2-2013) for the purpose of computing the delay but the period for filing the appeal should be reckoned from the date when its rectification of mistake application was disposed of and if so done, its appeal before the Commissioner (Appeals) was not time-barred. Held that:- the ROM application filed by the appellant under Section 74 of the 1994 Act was disposed of by the Assistant Commissioner only on 19-6-2013 and therefore the time for filing of appeal before the Commissioner (Appeals) should be reckoned from that date, and if so done the appeal filed by the appellant remains within the period prescribed in Section 85 of the 1994 Act. - Pre-deposit waived of and matter remanded back
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