Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 456 - HC - Service TaxCondonation of delay - Held that:- Tribunal has rejected the delay condonation application by impugned order by observing that the petitioner - original appellant has not given any justifiable reason for filing the appeal belatedly. It is true that the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact that the petitioner - original appellant is a Society of the Members - Land Loosers Farmers and as such, there do not appear to be any mala fide intention in not filing the appeal within the period of limitation and/or filing the appeal belatedly, in the facts and circumstances of the case, on imposing a reasonable cost, we are inclined to condone the delay and direct the learned Tribunal to decide the appeal in accordance with law. - Delay condoned.
|