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2015 (8) TMI 451 - AT - Service TaxDemand of service tax - Reverse charge mechanism - Bar of limitation - Held that:- appellant filed appeal before Commissioner (Appeals) beyond 90 days and the period of delay is 172 days. Whereas, as per the proviso to sub-section (3A) of Section 85 of Finance Act, the Commissioner (Appeals) may allow further period of 30 days if the appeal is not filed within two months from the date of receipt of Order-in-Original. In this regard, the Hon’ble Supreme Court in the case of Singh Enterprises Vs. CCE, Jamshedpur - [2007 (12) TMI 11 - SUPREME COURT OF INDIA] has categorically held that Commissioner (Appeals) and the Tribunal has no power to condone the delay beyond the stipulated period - Decided against Assessee.
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