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2018 (12) TMI 1297 - AT - Service TaxCondonation of delay of 298 days in filing appeal - appellant has submitted that they had no knowledge regarding the service tax liability on rent and they got the registration on 20.6.2013 and had filed the service tax returns through electronically - Held that:- Admittedly, there is a delay of 298 days in filing the appeal before the Commissioner (A), which is beyond the condonable power of the Commissioner (A) - Since the delay in the present case was beyond the condonable limit, therefore, the Commissioner (A) has rightly dismissed the appeal as time bar. Reliance placed in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - appeal dismissed.
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