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2016 (8) TMI 1211 - AT - Service TaxMaintainability of appeal - condonation of delay - rejection on the ground that the same is time barred, beyond the condonable period of one additional month after the allowed two months for filing the appeal - Held that: - the normal period of filing appeal with the Commissioner (Appeals) has expired on 04.04.2015, as the order-in-original was received by the appellant on 05.02.2015. The Commissioner (Appeals) is empowered to condone the delay of only one month from the said date of 04.04.2015, which means he can condone the delay for sufficient reasons up to 04.05.2015 - In the instant case, the appeal was filed only on 06.05.2015 - appeal maintained - delay condoned - present appeal dismissed - decided against appellant.
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