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2019 (2) TMI 1349 - AT - Service TaxTime Limitation - Renting of immovable property service - Section 35 of Central Excise Act, 1944 - Held that:- As per Section 35 of Central Excise Act, 1944, Appeal before Commissioner(Appeals) can be filed within 60 days of the receipt of the copy of order by the appellant. Statute itself vide provision to Section 35 empowers Commissioner(Appeals) to condone the delay beyond 60 days on being satisfied that the appellant was prevented by sufficient cause from presenting said appeal. But the extent of only 30 days of delay beyond said 60 days is statutorily provided to be condoned by the Commissioner(Appeals) - Since in the present matter the appeal before Commissioner(Appeals) was filed beyond 90 days that he was not empowered to condone the delay. The Commissioner Appeals was burdened with statutory mandate for not entertaining any Appeal which has been filed beyond a period of three months - appeal dismissed - decided against appellant.
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