Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 348 - AT - Service TaxCondonation of delay - Penalty u/s 76 - Held that:- Commissioner is empowered to condone the delay for one month in addition to the statutory time-limit of two months, pursuant to the amendment inserted to Section 85 of the Finance Act, 1994, which have been made effective w.e.f. 28.08.2012, and applicable to the orders passed thereafter. Undisputedly, in the present case, the Order is passed on 03.05.2012, accordingly, the said provision is applicable. In view of the above position and since the ld. Commissioner is empowered to condone the delay upto one month. I do not find merit in the present Appeal. - Decided against assessee.
|