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2010 (10) TMI 328 - AT - Service TaxDemand - Time limitation - Condonation of delay - The statutory authorities created under a statute have to function within the parameters prescribed under such statute and cannot travel beyond the limits prescribed under the same - as far as the period of limitation for exercise of the right to appeal is concerned under the relevant statute, it commences from the day when aggrieved party receives the copy of the order - the expression accrual of right used in section 16 cannot be equated with the survival of the right already accrued on receipt of the copy of the order - Commissioner (Appeals) could not have entertained the appeal after the expiry of 6 months from the date of receipt of the copies of the orders by the Managing Partner of the appellants - Decided against the assessee
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