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2017 (2) TMI 263 - AT - Service TaxCondonation of delay - whether this appeal can be entertained or it is time barred as per the provisions of Section 86 (3A) of the Act? - rectification of mistake invoking Sec 74 of the FA - Held that: - The application of Section 74 was rejected by the Additional Commissioner and the said rejection letter was received by the appellant on 11/05/2015. In these circumstances, the order of Additional Commissioner became final only on 11/05/2015 and the period of limitation needs to be counted from that date. The impugned order has counted the period from 07/03/2015 when the order-in-original was received by the appellant, the same needs to be re-calculated from 11/05/2015 when the order u/s 74 was received by the appellant - appeal allowed by way of remand.
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