Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 784 - AT - Service TaxDemand of service tax - Bar of limitation - whether the appeal filed before learned Commissioner (Appeals) was beyond the period prescribed under Finance Act, 1994 or not and if yes, the Commissioner (Appeals) is having the power to condone the delay or not - Held that:- appellant is required to file the appeal before learned Commissioner (Appeals) within a period of 2 months and the period can be extended for further one month on being satisfied and the learned Commissioner (Appeals) has reasons for causing delay is satisfactory. Beyond the said period, the learned Commissioner (Appeals) have no power to condone the delay. Admittedly, in this case, the appeal has been filed after one year and six months. Therefore, learned Commissioner has rightly dismissed the appeal as time barred as held by the Honble High Court of Delhi in the case of Agrawal Construction vs. CE, Nagpur [2014 (12) TMI 418 - BOMBAY HIGH COURT]. In these terms, I do not find any infirmity in the impugned order, same is upheld - Decided in favour of assessee.
|