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2014 (8) TMI 299 - AT - Service TaxCondonation of delay - delay of 382 days - delay in filing of appeal before Commissioner (A) - appellant being a lady entrepreneur who started her business as self-employment and sought a sympathetic treatment - Held that:- the appellant has pleaded that Commissioner (A) could have condoned the delay by invoking the provisions of Limitation Act, 1963 which provides that appeal can be filed within three years from the date of cause of action. The Hon'ble Supreme Court considered this issue in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA] and has held that when the statute provides a period for filing an appeal and also a period which can be condoned, if an appeal is filed beyond such period, such delay cannot be condoned. - appeal rejected - Decided against the assessee.
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