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Service Tax - Highlights / Catch Notes

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Condonation of delay in filing appeal before commissioner ...

Service Tax

February 3, 2022

Condonation of delay in filing appeal before commissioner (appeals) - appeal dismissed for the reason that it was filed beyond the statutory time limit - section 85 of the Finance Act 1994 - The Commissioner (Appeals) was justified in dismissing the appeal on the ground of limitation - AT

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