Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1228 - AT - Service TaxMaintainability of appeal - appeal filed beyond the condonable period of thirty days - Held that: - in view of the decision of the Hon’ble Apex Court in the case of Singh Enterprises Vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA], neither this Tribunal nor any superior court has power to condone the delay - the appeal has been filed before the lower appellate authority beyond the condonable period of delay - the appeal cannot be entertained - appeal not maintainable - decided against appellant.
|