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2013 (6) TMI 52 - HC - Service TaxCondonation of delay - Advocate, due to problems in his matrimonial life, did not pay attention as a result of which the appeal could not be filed within the prescribed period of limitation. - held that:- There is no legal provision which provides for condoning the delay in filing the appeal on a condition of depositing 50% of the tax amount. The delay in filing the appeal is condoned or refused depending upon the sufficiency of cause for delay. If the party is found to be prevented by a sufficient cause to the satisfaction of the Appellate Authority/Tribunal, the delay is condoned and if not found to be prevented by a sufficient cause, the delay is not condoned. - matter restored before tribunal for fresh decision.
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