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2019 (1) TMI 1558 - AT - Service TaxCondonation of delay of 1103 days in filing the appeal - sufficient reason for delay or not - HELD THAT:- The appellant has not explained why they have received the order almost after six months. This apart, the reasons put forward by the appellant is that the assistant dealing with the appeal left from the services on 11.3.2016 without informing about the receipt of the order - When the assistant has left the services, the appellant would have made arrangements and entrusted another person with the duties that were carried on by the assistant who has left. This part, even after the said assistant has left the services, there is a huge delay on the part of the appellant to file the appeal. The contention that the managing director was out of India in relation with organizing trade fair etc. are too flimsy and does not find favor with me. The appellant has not furnished sufficient cause for condoning the delay - There are no sufficient reason condoning the delay - COD Application dismissed.
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