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2018 (4) TMI 1245 - AT - Service TaxMaintainability of appeal - appeal dismissed on the ground of limitation - condonation of delay in filing appeal - Held that: - the statutory appeal is required to be filed in case of service tax matter under Section 85 of the Finance Act, 1994 within a period of three months before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) can condone the delay by further period of three months. The present appeal was filed by the appellant beyond the statutory period of three months but within the condonable period - the delay in filing the appeal before the Commissioner (Appeals) is condoned - Matter remanded for deciding the issue on merits. Appeal allowed by way of remand.
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