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2014 (9) TMI 151 - HC - Service TaxCondonation of delay for filing an appeal before Commissioner (appeals) - delay of three months and 23 days - Ext. P1 order saddling him with the liability to pay service tax erroneously states that an appeal can be preferred within a period of three months from the date of receipt of the order. The petitioner contends that he was guided by the said statement in Ext. P1 order and that was why he preferred an appeal within the condonable period of one month after the said period of three months. - Held that:- the petitioner should not suffer due to a fault on the part of the adjudicating authority even though Ext. P2 order of the first respondent is well founded on the basis of the statutory provisions. - delay condoned - this judgment shall not be treated as a precedent at all. - Decided in favor of assessee.
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