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2018 (3) TMI 863 - AT - Service TaxCondonation of delay in filing appeal - refund claim - time limitation - Held that: - the last date to file the appeal was 19.7.2015 which was a Sunday i.e. a non-working day for the Central Government offices. In such a case, the last date for filing the appeal would shift to the next working day i.e. 20.7.2015 on which date the appeal was admittedly to have been filed. In fact the appeal was filed within the limitation of two months, but the Commissioner (Appeals) has wrongly computed the period of limitation in filing the appeal and has wrongly arrived at a finding that the appeal was filed after the expiry of two months and one day from the date of receipt of the order-in-original. Matter remanded to the Commissioner (Appeals) with a direction to decide the same on merits after complying with the principles of natural justice - appeal allowed by way of remand.
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