Maintainability of appeal - time limitation - time spent before ...

Service Tax

February 5, 2021

Maintainability of appeal - time limitation - time spent before wrong fora to be excluded from limitation period or not? - if the appeal was filed wrongly before the Commissioner of Service Tax, then it was the duty of the CST to have sent the same to the Commissioner(Appeals) who was located in the same building but the same was not done by the Department and therefore the time spent in pursuing the appeal before the wrong forum is condonable. - AT

View Source

← Previous Next →

Maintainability of appeal - time limitation - time spent before ...

Service Tax

February 5, 2021

You may also like:

Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for...

Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the...

Deduction u/s 80IB - Gross receipt of DDB incentive, without reduction of expenditure spent for its recovery, is to be excluded from allowable deductions under Section...

Delay in filing the appeal u/s 260A - condonation of delay of 79 days - exclusion of certain period while computing period of limitation - the time spent by the...

Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days’ in filing the appeal - There is no quarrel on the point if the assessee has chosen a...

Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back...

Exclusion of the time period spent in litigation - the proposition which emerges therefore is that certain period can be excluded from the total period of 270 days...

Maintainability of SCN - Short paid Service Tax - the book of accounts are not rejected and without rejecting the assumption of the gross receipt as taxable service, is...

Condonation of delay of 193 days in filing appeal - The ‘time spent’ in prosecuting the legal remedy by the Petitioner/Appellant/Bank is required to be excluded while...

Interest cannot be claimed from the date of wrong availment of CENVAT credit - interest shall be payable from the date CENVAT credit is wrongly utilized - AT

Quick Updates: