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2019 (8) TMI 258 - AT - Service TaxCondonation of delay of around 556 days in filing appeal - appellant submits that the said delay occurred on account of death of his wife on 05.03.2016, as, the appellant was in complete shock - HELD THAT:- The appellant had not shown that on account of his being shocked and depressed, all the other activities including his business activity was stopped by him. Admittedly, an unfortunate incident happened on 05.03.2016 but we note that the appeal stands filed in February, 2018 i.e. almost after a period of two years and during the said period of two years the appellant attended all other works including his business. The said fact cannot be adopted as a reasonable cause for the delay in filing the present appeal. There were admittedly latches on the part of the assessee and such a huge delay cannot be condoned for even an unfortunate incident having happened in March, 2016. Monetary amount involved in the appeal - HELD THAT:- The amount of service tax involved in the present case is much on the lower side i.e. ₹ 62,141/- and the issue according to learned A.R. is also settled against the assessee - As such, there is no justifiable reason to condone the delay. COD application dismissed.
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