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2017 (11) TMI 539 - AT - Service TaxCondonation of delay in filing appeal - Held that: - Appellant being a Municipality and has enormous responsibilities of the nature aforesaid, if its appeal is thrown at the threshold without condonation of delay, the public body shall suffer and public interest would be hampered. Therefore the delay is condoned. Looking to the co-operative attitude of the appellant, it is considered proper to grant an opportunity to the appellant to reconcile the facts and figures for determination of appropriate liability so that Revenue’s interest shall be protected. Appeal allowed by way of remand.
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