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2018 (6) TMI 646 - AT - Service TaxCondonation of delay of 195 days in filing appeal - delay occurred only due to the wrong belief of the appellant that all the proceedings against them have been concluded when they paid the service tax, interest and the 25% penalty under proviso to Section 78 - Held that:- The application seeks to condone the delay of 195 days. This itself is incorrect statement made by the appellant since there is more than two years delay in filing the appeal when computed from the date on which the appellant acquired the knowledge about the impugned order. The delay has been occurred due to negligence as well as willful latches on the part of the appellants. There is no sufficient cause for condoning the delay in filing the appeals - application for COD dismissed.
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