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2018 (2) TMI 649 - AT - Service TaxCondonation of delay of 10 days in filing appeal - Maintainability of appeal - Held that: - Section 85 (3A) of Finance Act, 1994 says that the appeal is to be filed before the ld. Commissioner (Appeals) within 60 days of communication of the adjudication order and the said period can be further extended by another 30 days if the reasons for causing delay is explained satisfactorily. The reasons for causing delay have been explained by the appellant that the Consultant dealing the case, was in difficulty as his mother was in hospital and he was looking after her. In that circumstances, the appellant has explained the reasons for causing the delay of 10 days satisfactorily - the delay in filing the appeal before the ld. Commissioner (Appeals) is condoned. The matter is consigned to the ld. Commissioner (Appeals) to decide the issue on merits - appeal allowed by way of remand.
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