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2021 (7) TMI 1418 - SCH - Service TaxCondonation of delay in filing appeal - HELD THAT:- It is not in dispute that the appeal before the High Court by the Revenue against the judgment of the Customs, Excise and Service Tax Appellate Tribunal “CESTAT” was filed within limitation. In the circumstances, the delay would have to be condoned. Similarly, for the same reason, the delay on the part of Infosys Limited in filing its appeals against the judgment of CESTAT in M/S INFOSYS LTD. (FORMERLY KNOWN AS M/S INFOSYS TECHNOLOGIES LTD.) VERSUS COMMISSIONER OF SERVICE TAX, - BANGALORE, [2014 (3) TMI 695 - CESTAT BANGALORE] would have to be condoned. Delay is accordingly condoned in both sets of appeals.
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