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Service Tax - Highlights / Catch Notes

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Power of Commissioner (Appeals) to condone delay - Condonation ...

Service Tax

January 2, 2024

Power of Commissioner (Appeals) to condone delay - Condonation of delay of more than 43 months - Whether the Tribunal is empowered to go into the condonation power of the Commissioner (Appeals) and can it direct him to condone the same by way of any power vested in the Tribunal? - Held No - AT

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