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Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Condonation of delay in filing appeal - appeal has been rejected ...

Service Tax

December 16, 2021

Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have already held that there cannot be straight jacket formula to define the word ‘sufficient cause’ or which can be applied to all cases without reference to the peculiar facts and facts and circumstances of a given case. - In the present matter since there is no substantial delay nor it was beyond such period as was not condonable by Commissioner (Appeals). - Commissioner (Appeals) has failed to observe proviso to section 85 (3) A of the Finance Act, 1994. - AT

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