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2017 (4) TMI 649 - AT - Service TaxCondonation of delay - there was a delay of 5 days in presenting the appeal and inasmuch as the appeal was not annexed with the proper documents - maintainability of appeal - Held that: - there was utter lapse on the part of the appellant to remove the defects and to file the appeal again, but keeping in view that the appellant is a partnership firm and appreciating their stand that the said fact was not brought to their notice by the advocates and appreciating that the appellant was initially filed with the delay of 5 days only and in the interest of justice, the delay is condoned in filing the appeal - as there has been admitted lapse on the part of the assessee, it is fit to impose a cost of ₹ 5,000/- - COD application allowed.
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