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2018 (1) TMI 1273 - AT - Service TaxRectification of mistake - time limitation - maintainability of appeal - Held that: - It is correct that Section 74 prescribes two years time for filing rectification of mistake - Taking into consideration that the appeal has been filed within the prescribed period, after rejection of the ROM application, the appeal is not time-barred. The statute provides for filing such an application for rectification of mistake. Therefore, Commissioner (Appeals) ought to have considered the appeal to have been filed within the time. The rejection of the appeal on the ground of time-bar is unjustified - matter is remanded to the Commissioner (Appeals) who is directed to consider the appeal on merits - appeal allowed by way of remand.
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