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2019 (1) TMI 620 - AT - Service TaxCondonation of delay in filing appeal - date of receipt of the letter from the Superintendent is dated 6.12.2016 the appeal was filed on 23.2.2017 - Time Limitation - Held that:- The impugned order dismissing the appeal on time bar is not sustainable in law because the appeal was filed within 76 days from the date of receipt of the letter dated 6.12.2016, which is within condonable period of 30 days and therefore, I condone the delay in filing the appeal before the Commissioner (A). Further, the letter dated 6.12.2016 demanding interest for the delayed payment of service tax to the tune of ₹ 37,76,801/- is without any proper quantification given in the said letter - case remanded back to the original authority to quantify the interest payable and communicate to the appellant for compliance - appeal disposed off.
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