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2015 (9) TMI 1497 - AT - Service TaxCondonation of delay of 140 days in filing the Appeal - delay on the ground of sickness of appellant - Held that: - The nature of ailments shown in the said certificates are on account of high blood pressure and Bronchial Asthma. No medical certificate/prescription has been produced by the appellant to show whether any treatment was being taken by the appellant before 26.02.2013 because high blood pressure and Bronchial Asthma are not a sudden appearance. It is also not brought on record whether now appellant is cured of high blood pressure/Bronchial Asthma when he is able to file the appeal - delay in filing the appeal has not been properly explained by the appellant - COD application rejected - appeal dismissed - decided against appellant.
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