Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 214 - AT - Service TaxRenting of Immovable Property Service - appeal dismissed on the ground of time limitation - whether the dismissal of the appeals by the lower appellate authorities is legally correct or otherwise? - Held that: - in terms of Section 85(3A) of the Finance Act, 1994, the appeal is required to be filed within two months from the date of the impugned order which was appealed against. Further period of 30 days for filing the appeal is allowed wide the proviso to Section 85(3A) - the appeals before the Commissioner (Appeals) had been filed in these cases only after 178 days (in respect of appeal No. ST/30571/2017) and 3 ½ years (in respect of appeal No. ST/30640/2017) - appeal was rightly dismissed - appeal dismissed - decided against appellant.
|