2013 (8) TMI 805 - AT - Service Tax

Condonation of delay Delay of more than 1(one) year Power of Commissioner(A) to condone the delay Held that - Principle has been settled by the Hon ble Supreme Court in the case of Singh Enterprises 2007 (12) TMI 11 - SUPREME COURT OF INDIA - Accordingly, the ld. Commissioner (Appeals) cannot condone the delay beyond three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994 Decided against the Assessee.

Summary

Issues: Application for waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994; Appeal rejection based on late filing before the Commissioner (Appeals); Power of Commissioner (Appeals) to condone delay beyond statutory limit.

The judgment deals with an application for waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994. The Authorized Representative for the appellant argued that the demand was due to an erroneous calculation of service tax by the Department. On the other hand, the Department's Authorized Representative stated that the appeal was rejected by the Commissioner (Appeals) due to late filing, which occurred more than a year after the Order-in-Original was communicated. The Department's representative argued that the Commissioner (Appeals) could only condone a delay of three months beyond the statutory limit of three months for filing an appeal, citing the precedent set by the Honorable Supreme Court in a specific case.

The Tribunal found that the appeal could be disposed of at that stage and focused on the key issue of whether the Commissioner (Appeals) had the authority to condone a delay beyond the statutory limit of three months for filing an appeal under Section 85 of the Finance Act, 1994. The Tribunal agreed with the Revenue's Authorized Representative that the Supreme Court had already settled this principle in a previous case. Consequently, the Tribunal ruled that the Commissioner (Appeals) did not have the power to condone a delay beyond three months in addition to the statutory limit of three months for filing an appeal under the Finance Act, 1994. As a result, the appeal was dismissed, and the stay petition was also disposed of accordingly.

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