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2013 (5) TMI 257 - AT - Service TaxCondonation of delay - Held that:- The findings of the case of Singh Enterprises Vs. CCE, Jamshedpur [2007 (12) TMI 11 - S.C.] wherein the apex court considered the question whether a Commissioner (Appeals) was empowered to condone any delay of more than 30 days under Section 35 of the Central Excise Act, and answered the question in the negative and, further, held that Section 5 of the Limitation Act 1963 was not applicable is equally applicable to service tax appeals filed belatedly with Commissioner (Appeals) inasmuch as the provisions of Section 85(3) of the Finance Act 1994 are pari materia to those of Section 35 of the Central Excise Act. Thus, the appeal filed against the impugned order is rejected. The stay application also stands disposed of.
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