Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 912 - KERALA HIGH COURTCondonation of delay in filing an appeal before Commissioner (appeals) - Claim of exemption from the levy of service tax - As aggregate value of taxable service was less than Rs.10 Lakhs - delay in filing appeal - Held that:- Petitioner has stated that they had entrusted Ext.P5 order with their accountant & it was on account of his default that the appeal happened to be not filed. Considering the substance in what the petitioner says no reason to disbelieve that averment, there is no reason why the petitioner should be deprived of an opportunity to file an appeal against Ext.P5. Thus it will be open to the petitioner to file appeal against Ext.P5 within two weeks from today before the appellate Commissioner in which event, appellate Commissioner shall entertain the appeal and deal with the same along with Ext.P6 appeal, ignoring the delay that has occurred, in the meanwhile - in favour of assessee as directed.
|