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2013 (1) TMI 49 - AT - Service TaxIncludability or non includability of reimbursement charges in the gross value for determination of service tax liability - appeal dismissed on ground of delay of 10 days - Held that:- As decided in Improvement Trust, Ludhiana Vs. Ujagar Singh & Ors [2010 (6) TMI 660 - SUPREME COURT] that unless malafides are writ large on the conduct of the party delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technalities. Thus in the present case appeal should have been decided on the merits by the first appellate authority. Dismissing the appeal by not condoning the delay of 10 days in filing the appeal before the first appellate authority, the said dismissal is not in consonance of the law as has been settled by the apex court above - delay should have been condoned by the first appellate authority and the matter should have been decided on merits.
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