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Service Tax - Highlights / Catch Notes

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Condonation of delay in filing appeal - it is well settled that ...


Appeal Filing Deadline u/s 85(3) Cannot Be Extended Once Expired by Tribunal or First Appellate Authority.

March 22, 2023

Case Laws     Service Tax     AT

Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first appellate authority has power to condone the delay in filing the appeal beyond the statutory period. - AT

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