Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1235 - AT - Service TaxMaintainability of appeal - the appeal had been filed beyond the period of two months from the date of receipt of the order - no application for condoning the delay in filing the appeal before the Commissioner is filed - Section 85(3A) of the Finance Act, 1994 - HELD THAT:- The appellant claims to have received the order dated 30 April 2014 passed by the adjudicating authority on 12 June, 2015. The period of two months as contemplated under Section 85(3A) of the Act would expire on 11 August, 2014. The appeal was filed before the Commissioner (Appeals) on 3 September, 2014. The appellant claims that an application for condoning the delay in filing the appeal was filed before the Commissioner (Appeals) because the appellant was under a bona fide belief that the limitation for filing the appeal is three months. This according to the appellant, is because three months is provided in sub-section (3) of Section 85 of the Act. Under sub-section (3) of Section 85, the appeal can be filed before the Commissioner (Appeals) within three months from the date of order if the order of the adjudicating authority is before the date on which the Finance Bill, 2012 received the assent of the President. However, under sub-section (3A) of Section 85 of the Act, the appeal can be filed within two months from the date of the order of the adjudicating authority if the order is passed after the Finance Bill, 2012 received the assent of the President. It is also sought to be contended by the learned Counsel for the appellant that neither was any objection raised before the Commissioner (Appeals) nor was any objection taken by the office of the Commissioner (Appeals) regarding the appeal not having been filed within two months from the date of receipt of the order of the adjudicating authority. It is appropriate to remand the matter to the Commissioner (Appeals) with liberty to the appellant to move an application for condoning the delay since the appeal was filed within the extended period of one month for which the Commissioner (Appeals) could condone the delay - appeal allowed by way of remand.
|