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Service Tax - Highlights / Catch Notes

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Condonation of delay of 4-5 years in filing appeal - There are ...

Case Laws     Service Tax

March 3, 2022

Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served. However, in order not to deprive the appellant of an opportunity of appeal, we condone the delay on payment of a cost of ₹ 1,00,000/- which must be paid by the appellant to the PM CARE Fund within a period of one month from the date of this order - AT

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