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2014 (3) TMI 655 - HC - Service TaxMaintanability of appeal - Bar of limitation - Whether the Appellate Tribunal is right in upholding the order of the Commissioner (Appeals) dated 7.8.2012, dismissing the appeal as time barred - Held that:- It is a well settled position in law that the period of limitation prescribed for the hearing of the appeal, by the Appellate Tribunal, under Section 85(3) of the Finance Act, 1994, cannot be extended - appellate Tribunal does not have the power or the authority to extend the period of limitation prescribed by the statute, for entertaining the appeal - Decided against the assessee.
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