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2015 (1) TMI 1192 - AT - Service TaxDelay in filing of appeal - Bar of limitation - Power of Commissioner to condone delay - Denial of refund claim - Held that:- On a true and fair construction of the amended provision , it is clear that an appeal is required to be presented within two months from the date of receipt of the decision or order of such adjudicating authority, which is made on or after the Finance Bill, 2012, receives the assent of the President. Since the assent of the President was granted on 28-5-2012, the amended provision would not apply to the adjudication order passed by the Assistant Commissioner on 21-5-2012. The date of dispatch of the adjudication order on 13-6-2012, is a wholly irrelevant factor. - Since the adjudication order against which the appeal was preferred to the Appellate Commissioner was passed on 21-5-2012, (prior to the date the relevant provision of the Finance Bill, 2012 had received the assent of the President i.e., on 28-5-2012) the amended provision prescribing a new period of limitation and the proviso to sub-section (3A), which authorizes the Assistant Commissioner to condone the delay if the appeal is presented within further period of one month (beyond the normal period of limitation of two months) would not be applicable. The unamended limitation period as specified in Section 85(3) is the applicable provision. Conclusion recorded by the ld. Commissioner (Appeals) that the appellant herein had presented the appeal beyond the further period of limitation and outside powers of the appellate Commissioner to condone, qua the amended Section (3A) of Section 85, is a fallacious conclusion based on an imperfect analysis of the relevant provision, is unsustainable and is accordingly quashed. The matter is remanded to the ld. Appellate Commissioner for consideration of the COD application on its merits - Decided in favour of assessee.
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