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2016 (1) TMI 740 - AT - Service TaxConodonation of delay in filing of an appeal before Commissioner (Appeals) - appellant submitted that the delay in filing appeal before the Commissioner (Appeals) occurred mainly due to the reason that the appellant handed over the papers to Advocate Shri S.K. Sharma who did not follow up the case in time. - Held that:- there is no power to condone delay beyond condonable period under Section 85 (3A) of the Finance Act, 1994. - Commissioner (Appeals) cannot exercise powers beyond condonable period of limitation under Section 85 of the Finance Act, 1994. - Condonation denied - Decided against the assessee.
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