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2018 (3) TMI 1058 - AT - Service TaxMaintainability of appeal - delay in filing appeal - time limitation - Held that: - It is apparent that there is no lapse on the part of the appellant. Nevertheless, the law prescribes that appeal should be filed within a period of two months from the date of receipt of the order that is impugned and that a delay of thirty days beyond that is condonable at the discretion of the appellate authority. As the appellant was led to believe that there was no delay, the scope for exercise of condonation did not exist. The appeal filed before the Commissioner (Appeals) stands restored - appeal allowed.
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