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2015 (8) TMI 1309 - AT - Service TaxCondonation of delay - appeal - a partner left the business after receiving impugned order - no evidence produced regarding the other partner left the business before filing the appeal - Held that: - It is well settled law that condonation of delay in filing of appeal is discretionary power. It cannot be exercised arbitrarily. It is to be looked into as to whether the Applicant was diligent and sincere in filing the appeal. It is also to be noted here that the Applicant had placed the facts in detail. Here, Applicant had not placed any material in support of their contention that the other partner has left the business. It is also not disclosed as to how it came to the knowledge in detail - application of condonation of delay in filing appeal rejected - appeal dismissed.
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