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2021 (7) TMI 606 - AT - Service TaxMaintainability of appeal - time barred in terms of Section 85(3) of the Finance Act, 1944 - HELD THAT:- As the issue has already been decided by this Tribunal in the case of M/S DEEP COMMUNICATION AND M/S LALLI COMMUNICATION, M/S CHIK SHACK CABLE NETWORK, M/S DJ COMMUNICATION, M/S UNITED COMMUNICATION VERSUS C.C.E & S.T. LUDHIANA [2021 (3) TMI 1227 - CESTAT CHANDIGARH] where it was held that if we consider the time consumed by the appellants before the Hon’ble High Court is to be excluded than also appeals have been filed before the Ld. Commissioner (Appeals) beyond the time limit prescribed in statute, in that circumstances, I hold that the appeals filed by the appellants are highly time barred. The appeals are rightly dismissed as time barred by the Ld. Commissioner (Appeals) - Appeal dismissed.
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