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2019 (5) TMI 1024 - AT - Service TaxCondonation of delay of 1274 days of filing appeal - applicant claims that the order appealed against was not received by them earlier and the present appeal has been filed within three months from the date of receipt of the order - HELD THAT:- In absence of any date delivery of order dispatched by speed post earlier, we hold that the order was for the first time received by the applicant on the date as indicated by them. The order was for the first time received on 16th August 2018 and the applicant has filed the appeal on 16th November 2018 which is within the period prescribed for filing the appeal. The date of order is not relevant for computing the period of limitation for filing appeal - As per Section 86(3) of Finance Act, 1994 appeal has to be filed within three months from the date of receipt of order. The application of condonation of delay itself is not required in this matter as appeal has been filed within three months from the date of receipt of the order and is well within the time - application for COD dismissed.
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