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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Power of Commissioner (Appeals) to condone delay - Condonation ...

Case Laws     Service Tax

January 2, 2024

Power of Commissioner (Appeals) to condone delay - Condonation of delay of more than 43 months - Whether the Tribunal is empowered to go into the condonation power of the Commissioner (Appeals) and can it direct him to condone the same by way of any power vested in the Tribunal? - Held No - AT

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