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2013 (9) TMI 67 - AT - Service TaxCondonation of delay Application – Delay of 11 months – Held that:- Present misc. application filed by the Applicant is vague and does not contain the explanation/reasons for delay in filing the appeal before this Tribunal - Appeal filed before the Ld. Commissioner (Appeal) is more than the condonable limit of three months in addition to the statutory limit of three months prescribed under Section 85 of Finance Act,1994 – COD application is dismissed relying upon the decision in the case of Singh Enterprises Vs. CCE, JSR-[2007 (12) TMI 11 - SUPREME COURT OF INDIA] – Decided against the Assessee.
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