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2018 (11) TMI 1291 - CESTAT BANGALORECondonation of delay in filing appeal - power of Commissioner(Appeals) to condone delay - Non-payment of Service Tax - Works Contract Services - Held that:- The Order-in-Original was passed on 30/11/2016 and allegedly received by the appellant on 06/02/2017 and appeal before the Commissioner(Appeals) was to be filed within two months i.e. before 05/04/2017 - But in the present case, it was filed after a delay of 12 days after the expiry of due date of two months. The Commissioner(Appeals) has dismissed the appeal without exercising his power of condonation of one month delay on sufficient grounds. Since there is a delay of 12 days from the date of receipt of the Order-in-Original and same was within the condonable limit, we condone the delay in filing the appeal before the Commissioner(Appeals) and remand the case back to the Commissioner(Appeals) for disposal on merits. Appeal allowed by way of remand.
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