TMI Blog2020 (4) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been filed within a period of 2 months before the Commissioner (Appeals) in terms of Section 85(3)(a) of Finance Act, 1994 or with an application to condone the delay within a period of 30 days thereafter. The petitioner did not choose it. Instead, the petitioner has filed the present Writ Petition on 17, September, 2013 - Since the Writ Petition has been filed beyond the limitation of period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. 2. By the impugned order, the 2nd respondent has confirmed the demand of ₹ 48,581/- (Rupees Forty Eight Thousand Five Hundred and Eighty one Only) including Service tax and Education Cess under Business Auxiliary Service provided by the petitioner for the period of 01.04.2010 to 31.03.2011 under Section 65(19)(ii) of the Finance Act, 1994. 3. It is the contention of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to file a statutory appeal. 5. The impugned order was passed on 15.11.2012 and therefore, the appeal ought to have been filed within a period of 2 months before the Commissioner (Appeals) in terms of Section 85(3)(a) of Finance Act, 1994 or with an application to condone the delay within a period of 30 days thereafter. The petitioner did not choose it. Instead, the petitioner has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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