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2019 (2) TMI 1180 - HC - Service TaxMaintainability of petition - alternative remedy of statutory appeal - post-decisional SCN - time limitation of SCN u/s 73(2) of the Finance Act - Exemption notification dated 24.05.2010 and 20.06.2012 not considered - Held that:- The statutory period for filing such appeal has expired while the matter is pending consideration before this Court. 4 weeks time is granted to the assessee to exhaust such remedy so available and should any appeal be filed within 4 weeks from today accompanied with the petition for condonation of delay, the appellate authority shall consider the same on its own merits and dispose of the same in accordance with law without being prejudiced by the outcome of the present proceeding and bearing in mind the pendency of the matter before the High Court - petition disposed off.
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