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2018 (2) TMI 932 - AT - Service TaxCondonation of delay of 256 days in filing the appeal before the Commissioner(Appeals) - Held that: - as per Section 85(3) which is applicable during the relevant period, which provides that an appeal shall be presented within three months from the date of receipt of the decision or order of the authority, relating to service tax, interest or penalty - Further the proviso to this section provides that the Commissioner of Central Excise(Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 3 months, allow it to be presented within a further period of three months. In this case, even after allowing the condonation of 3 months, still the appeal is beyond the time and therefore the Commissioner(Appeals) has rightly dismissed the appeal on limitation. Appeal dismissed.
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