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2017 (1) TMI 612 - AT - Service TaxMaintainability of appeal - condonation of delay - a delay of 48 days after the expiry of due date for filing the appeal - Held that: - as per Section 128, the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order. Sub-section(1) of Section 35 ibid makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days - the legislature intended the appellate authority to entertain the appeal by condoning the delay only upto 30 days after the expiry of 60 days which is the normal period of preferring appeal. Appeal dismissed - delay not condoned - decided against appellant.
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