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2019 (6) TMI 963 - HC - Service TaxBenefit of exemption notification - failure to fulfill the conditions - Condonation of delay in filing appeal - time limitation - principles of natural justice - HELD THAT:- the contention as raised neither relates to jurisdiction of the Adjudicating Authority nor can it be said that the Adjudicating Authority has acted in flagrant disregard to the law or violated principles of natural justice. The petitioner's plea with regard to the applicability of exemption notification was quite vague, inasmuch as the petitioner did not even bother to specify the exemption notification in question. Besides, in order to avail the benefit of exemption notification, it was for the petitioner to establish that the petitioner fulfilled the conditions with regard to supply to the specified agency. Merely raising a contention that the petitioner was entitled to benefit of exemption notification, really does not suffice in such matters. Petition dismissed.
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