2008 (6) TMI 89 - AT - Service Tax

Applications for condonation of delay of 1460 days in filing the appeals - applicant submits that the applicant deposited the tax according to the Adjudication order thereafter the applicant found new facts (i.e. agreement between the parties) which was not placed before the Commissioner (Appeals). He submits that in view of the agreement demand of tax is not sustainable - delay in filing the appeals as the applicant found new facts cannot be a sufficient reason application rejected

Summary

The applicant filed applications for condonation of a 1460-day delay in filing appeals due to new facts found after depositing tax. The Tribunal dismissed the condonation applications, stating that the delay cannot be excused based on new facts. Stay applications and appeals were also dismissed.