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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Condonation of delay of 4-5 years in filing appeal - There are ...


Appeal Delay of 4-5 Years Condoned; Appellant Must Pay Rs. 1,00,000 to PM CARE Fund Within One Month.

March 3, 2022

Case Laws     Service Tax     AT

Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served. However, in order not to deprive the appellant of an opportunity of appeal, we condone the delay on payment of a cost of ₹ 1,00,000/- which must be paid by the appellant to the PM CARE Fund within a period of one month from the date of this order - AT

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