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2014 (2) TMI 247 - AT - Service TaxCondonation of delay in filing appeal before Commissioner (Appeals) - Demand of service tax - Imposition of penalty - Bar of limitation - Held that:- Commissioner (Appeals) has rightly considered the facts and has clearly examined the issue of time bar and has come to a conclusion that appeal has been filed after the required time limit - appellate authority have no authority to allow appeal presented beyond the said period. Accordingly appeal in violation of Section 85(3) is liable to be dismissed - Following decision of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided agaisnt assessee.
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