2008 (12) TMI 176 - AT - Service Tax

Delay in filing appeal before commissioner (appeals) delay of 21 days held that - Commissioner (Appeals) has got the powers to condone the delay up to 30 days beyond the period of first three months. In these circumstances, the delay of 21 days appears to be marginal and in the interest of justice, the Commissioner (Appeals) could have condoned the delay. Therefore, we order complete waiver of pre-deposit of the amounts demanded in the Order-in-Original matter remanded to commissioner (appeals) to decide the case on merit.

Summary

The Appellate Tribunal CESTAT, Bangalore ordered a complete waiver of pre-deposit of Service Tax amount of Rs. 2,35,891/- along with interest. The case was remanded to the Commissioner (Appeals) to decide the stay/appeal on merits within three months.