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2014 (12) TMI 1215 - AT - Service TaxExtended period of limitation - Condonation of delay - Appellant filed appeal after the prescribed time limit of two months but within the further period of one month which can be condoned by the Commissioner (Appeals) as per Section 85(3A) of the Finance Act, 1994 - Held that: As per the decision of Hon'ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA, Commissioner (Appeals) has no power to condone the delay beyond the prescribed period. Therefore,delay cannot be condoned by Commissioner (Appeals). - Decided against the petitioner
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