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Service Tax - Highlights / Catch Notes

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Condonation of delay in filing appeal - Section 85(3A) of the ...

Service Tax

May 21, 2019

Condonation of delay in filing appeal - Section 85(3A) of the Finance Act, 1994 - Once the period of limitation is specifically prescribed in a statute and stipulates the maximum period/extent of delay which can be condoned, it cannot be condoned under Article 226 of the Constitution of India

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