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2016 (6) TMI 413 - HC - Service TaxPeriod of limitation - delayed filing of appeal before the Commissioner (Appeal) - Demand of Service tax & Education Cess - Appeal filed by appellant beyond the maximum prescribed period of 3 months - Held that:- the Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise [2007 (12) TMI 11 - SUPREME COURT OF INDIA], while dealing with Section 35 of the Central Excise Act has held that the Commissioner did not have the power to condone the delay beyond the period of 30 days from the day of expiry of 60 days prescribed for filing statutory appeals. Therefore, having regard to the decision of Supreme Court no merit found in the appeal. - Decided against the appellant
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