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2009 (9) TMI 208 - AT - Service TaxAppeal dismissed by Commissioner (A) on account of delay - Whereas the first three months is statutorily allowed to the aggrieved party to file an appeal, any further time within the next three months is available if the cause for the delay is explained. - In the instant case, the order was received on 10-9-2007 - In the instant case the three months period after receipt of the order by the appellant ended on 10th December ‘07. The next three months has to be computed by excluding the first day of the next block of three months i.e., 11th December. Further three months therefore ends on 11th March ‘08. As the appeal was received by the Commissioner (A) on 12th March ‘08, the same is received beyond the condonable period of three months. Commissioner (A) has no powers to condone any delay beyond the further period of three months which expired on 11th March 2008. We find that the impugned order rightly held the appeal to be barred by limitation
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