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2009 (5) TMI 75 - AT - Service TaxAppeal to Commissioner (Appeal) – delay in filing appeal – power to condone the delay – held that - The Commissioner (Appeals) has no power to condone the delay in filing the appeal beyond the further period of three months as laid down in terms of proviso to section 85(3) of the Finance Act, 1994. The delay of 386 days is beyond the powers of the Commissioner (Appeals) to condone. Therefore, he has rightly dismissed the appeal as not maintainable. The Order of the Commissioner (Appeals) is legal and proper. It does not require any interference. The appeal filed by the appellants is dismissed
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