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2017 (8) TMI 1005 - AT - Service TaxCondonation of delay in filing appeal - Section 14 of the Limitation Act - Held that: - so far the delay in filing this appeal before the Tribunal is concerned the limitation is adequately explained and accordingly, I hold that the time taken before the Hon'ble High Court is required to be excluded under the provisions of Limitation Act and on such exclusion the appeal seems filed within time - delay condoned. As the classification of service is also in dispute in the present appeal, the appeal is transferred to Division Bench for final hearing - appeal allowed in part and part matter on remand.
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