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Service Tax - Highlights / Catch Notes

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Condonation of delay of 6 months and 22 days in filing appeal - ...

Case Laws     Service Tax

March 23, 2022

Condonation of delay of 6 months and 22 days in filing appeal - rejection on the ground of time limitation or not - The period till 30.9.2020/ 28.2.2022 still remains excluded, hence appeal filed on 25.09.2020 is held to have been filed within the period of limitation. Irrespective that the benefit of both these announcements have to be extended in favour of the appellant. The matter cannot be held to have crossed the period of its limitation as the same was extended. - AT

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