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2017 (11) TMI 1712 - HC - Service TaxCondonation of delay in filing appeal - appellant filed an appeal before the Commissioner (Appeals) on 30.06.2014 after a delay of more than three months - Section 85(3A) of Finance Act, 1994 - Renting of immovable property service - non-payment of service tax - Held that:- The issue with regard to the condonation of delay beyond the period specified in the statute in filing appeal has already been decided by a Full Bench of this Court in State of Haryana Vs. Hindustan Machine Tools Ltd., [2015 (6) TMI 498 - PUNJAB & HARYANA HIGH COURT], wherein it was held that wherever the extent of condonable period is specifically prescribed by a statute, it would not be appropriate even under Articles 226/227 of the Constitution of India to entertain the writ petition so as to breach the express provision in the statute and act contrary to the mandate of the legislature. Further in Patel Brothers Vs. State of Assam and others, [2017 (1) TMI 330 - SUPREME COURT], it has been held by the Apex Court that condonation of delay by invoking Section 5 of the Limitation Act, 1963 when such delay is beyond the prescribed period, is not permissible. Appeal dismissed - decided against appellant.
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