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2017 (12) TMI 1383 - AT - Service TaxMaintainability of appeal - time limitation - condonation of delay of 48 days - Held that: - there is no infirmity in the impugned order because as per Section 85(3A), the appeal before the Commissioner (A) has to be filed within 60 days from the date of communication of the order - reliance placed in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] wherein it was made clear that 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.
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