Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 69 - HC - Service TaxDelay of more than two years in filling appeal - contention of the assessee that Form ST-4 appeal to be filed before the Commissioner of Central Excise (Appeals) was wrongly filed before the Commissioner of Service Tax - allegation against the assessee that he had discharged their service tax liability only on the service charges realised by them but had not paid the service tax on the reimbursement expenses realised by them from their clients - Held that:- The assessee is stated to be a reputed partnership Firm of Chartered Accountants rendering Chartered Accountant Services. Having regard to the high profile of services rendered by the assessee , the submissions of assessee that the number of the Order in Original Number has been mistakenly typed in Form ST-4 cannot be countenanced. The assessee had also filed RTI application before the Commissioner of Service Tax requesting them to provide Inward Correspondence Numbers with date and copies of the respective folios of the IC Register. The information obtained from the Commissioner of Service Tax it is seen that the Commissioner of Service Tax has clearly stated that "Appeal against the Order in Original No.96 of 2009 dated 16.12.2009 (filed on 12.03.2010) was not received in the Service Tax Commissionerate. As per the entry, when the appeal filed by the assessee against the Order in Original No.96 of 2009 dated 16.12.2009 was not received by the office of the Commissioner of Service Tax, the assessee cannot contend that appeal was filed before the wrong Forum and that would save the limitation. In the order passed in Order in Original dated 16.12.2009, appeal was filed before the Commissioner of Central Excise (Appeals) on 26.12.2011, acknowledged on 29.12.2011 beyond the period of three months plus discretionary period of three months. Tribunal rightly referred to the decision of Singh Enterprises v. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] holding that a statutory authority is not vested with power to exercise any discretion beyond the period stipulated by law and that the appeal filed beyond the prescribed period of limitation is not maintainable as being barred by limitation. It is well settled law that once the period of limitation has run itself out, the Appellate Authority does not have power to condone the delay in filing the appeal beyond the maximum period prescribed under the Act. Tribunal has rightly dismissed the appeal. No substantial questions of law involved in this appeal and the appeal is dismissed. Against assessee.
|