Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Capital One Services India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore-service Tax

2016 (12) TMI 1389 - CESTAT BANGALORE

Restoration of appeal - condonation of delay of 22 days in filing appeal - Held that: - the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate and therefore, delay condoned, and impugned order set aside and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6 - Shri S.S Garg, Judicial Member Mr. JATIN CHRISTOPHER, CA - For the Appellant Shri Pakshirajan, AR - For the Respondent ORDER The present appeal is directed against the impugned order dated 24.11.2014 passed by the Commissioner (A) vide which the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xporting software development service classifiable under Information Technology Software . They have been registered under Service Tax law under the category of Business Auxiliary Service and Information Technology Software Service. The appellants ha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ption is provided by way of refund tot he SEZ unit. According, as per Rule 5 of the CENVAT Credit Rules, assessee filed refund claim for ₹ 11,51,507/- of service tax paid on services consumed and used for authorised operations in SEZ for the pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he appellant filed appeal before the Commissioner (A) on 14.8.2014 along with application for condonation of delay of 22 days. The delay in filing the appeal before the learned Commissioner (A) was due to their authorised signatory was travelling in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le limit by the learned Commissioner (A). The Commissioner (A) vide his order dated 24.11.2014 dismissed the appeal by holding that the delay in filing the appeal is not condonable. Aggrieved by the said order, the appellant is before this Tribunal. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as wrongly refused to condone the delay which was within condonable limit. He further submitted that the delay of 22 days was not deliberate and intentional but the delay was caused due to tour of their authorised signatory to Philippines for inaugur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ys after the expiry of two months for filing the appeal on sufficient ground. In support of his submission, he relied upon the decision of the Hon ble Karnataka High Court in the case of Affiliated Computer Services (I) Pvt. Ltd. vs. CST, Bangalore: .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version