Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1400 - AT - Service TaxCondonable period of delay in filing appeal - relevant date of filing appeal - whether the appellant had filed their appeal within a period of 90 days from the date of passing of impugned order in original before Commissioner (Appeals), i.e. including the condonable period of 30 days? Held that:- The appellant have filed the appeal on 9.12.2013 which was to be taken to be date of filing though it was filed at the wrong office of Commissioner (Appeals). Accordingly, delay in filing the appeal was within the condonable period - Finding the delay reasonably explained, it is held that appeal was filed within the condonable period and there was reasonable cause for the delay. The delay in filing the appeal before Commissioner (Appeals) is condoned - matter remanded back to Commissioner (Appeals) to decide the matter on merits - appeal allowed by way of remand.
|