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2016 (8) TMI 721 - HC - Service TaxCondonation delay in filing an appeal before tribunal - Business auxiliary services (BAS) - commission agent - commission income earned by way of distribution and marketing units of mutual funds - Held that:- Admittedly the appeal is delayed by 146 days and the appellant filed an application for condonation of delay of the aforesaid period on the premise that he was suffering from bachache as referred to hereinbefore. It is true that the appellant has to be vigilent to avail the remedy which law permits and to take appropriate steps within the period prescribed under the law but the facts which have been noticed, is that a medical certificate is already on the record to show that the appellant was sufferring from backache which may have even continued prior to the period of obtaining the medical certificate. Tribunal while dismissing the appeal has become rather harsh in rejecting the appeal of the appellant which in the facts and circumstances of the case was not required to be rejected on this premise. - Tribunal to decide the matter afresh on merit.
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