2008 (11) TMI 106 - AT - Service Tax

Department has filed applications for condonation of delay of the cross-objections filed by them in the appeals filed by the assessee - no relief was prayed for in the so-called cross-objections inasmuch as the orders of Commissioner were in favour of the Revenue - cross-objections are therefore not in the nature of cross-objections - they are only a counter to the assessee s appeals for which there is no statutory period of limitation - COD applications are therefore rejected

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the department's applications for condonation of delay in filing cross-objections as no relief was sought. The cross-objections were considered as the Revenue's arguments in defense of the impugned order. Appeals were scheduled for hearing on 12-3-2009.