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Service Tax - Highlights / Catch Notes

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Condonation of delay in filing appeal - sufficient cause for ...

Service Tax

December 16, 2021

Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and therefore, it was well beyond the limitation period, including extended limitation period as prescribed under Section 85 and therefore, the Appellate Authority has no jurisdiction to entertain the appeal. - HC

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