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2016 (4) TMI 201 - AT - Service TaxPeriod of limitation - Rejection of refund claim - Service tax paid on input services for the period July, 2011 to January, 2012 and February, 2012 to June, 2012 - Engaged in providing Pre-publishing Services relating to E-Publishing and are registered under the category of providing Information Technology Software Services - Appellant availed various input services for rendering export of services - Held that:- the Commissioner (Appeals) has power to condone the delay of one month on showing the sufficient cause for not filing the appeal within the period of limitation. Further, the Hon'ble Apex Court has laid down liberal approach for condoning the delay. Since the matter has been dismissed only on time barred aspect and not on merits, the matter is remitted back to the Ld. Commissioner (Appeals) to be decided on merits. - Matter remanded back
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