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2019 (7) TMI 501 - AT - Service TaxTime Limitation - Power of Commissioner (Appeals) to condone delay - Renting of immovable property service - Service tax not paid - no service tax registration has been obtained - HELD THAT:- The Appeal has not been filed in compliance of Section 35 of Central Excise Act, 1944 which provides period of 60 days to the appellant for an Appeal to be filed against the decision or Order passed by the original Adjudicating Authority however, the Section provides discretion to the Commissioner to allow the Appeal to be presented within a further period of 30 days if he is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period of 60 days. Apparently and admittedly the present Appeal is beyond the period of 90 days - reliance placed in the case of Singh Enterprises Vs. Commissioner Of C. Ex., Jamshedpur [ 2007 (12) TMI 11 - SUPREME COURT ] which impresses that Commissioner (Appeals) has no authority to condone the delay. Appeal dismissed - decided against appellant.
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