Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 251 - AT - Service TaxCondonation of delay in filing appeal - sufficient explanation for delay not provided - Service of notice - the appellant denied receiving even the Show Cause Notice dated 20.11.2006 - GTA Service - non-payment of Service tax - Held that:- No doubt, the serving of notice vide original post is not the prescribed mode of service in view of Section 37C of CEA but the apparent fact remains is that the Order under challenge has been in furtherance of the Appeal of assesse itself who has been appearing throughout proceedings. He even marked his personal presence before the Commissioner(Appeals) on 25.02.2014 where after the matter was reserved for Orders. There is nothing on record by the appellant to explain as to why he has failed to inquire about the outcome of his proceedings till October 2014, i.e. for subsequent 10 months thereof. There is no explanation to this delay of 15 days. Law of limitation is absolutely settled that delay even of single day has to be explained - the applicant is held to have not observed the due diligence. Even after receiving the recovery notice, he failed to be prompt. Above all, as per Section 85 of Finance Act, Commissioner (Appeals) had no discretion to condone the delay beyond a period of 3 months. There is no apparent cause and no reasonable explanation by the appellant for the observed delay rather his conduct is observed as inaction and lack of due diligence since the stage of SCN itself - appeal dismissed - decided against appellant.
|