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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Appeal before Commissioner (Appeal) in Service Tax - ...


Court Upholds 3-Month Delay Limit in Section 85(3) of Finance Act 1994; Constitutional Validity Confirmed.

June 16, 2015

Case Laws     Service Tax     HC

Appeal before Commissioner (Appeal) in Service Tax - Constitutional validity of proviso to Section 85(3) of the Finance Act, 1994 - limited powers to condone the delay not beyond three months. We are unable to discern any legal flaw - validity upheld - HC

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