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2014 (1) TMI 46 - AT - Service TaxCondonation of delay - Whether the Commissioner (Appeals) can condone the delay beyond the period of three months in addition to statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994 - Held that:- Principle has been settled by the Hon’ble Supreme Court in the case of Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Accordingly, the ld. Commissioner (Appeals) cannot condone the delay beyond three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994 - Decided against assessee.
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