02 February 2011
CAN A SERVICE TAX APPEAL BE FILED AFTER THE EXPIRY OF 6 MONTHS FROM COMMUNICATION OF THE ORDER? IS THERE ANY CASE LAW REGARDING SUCH MATTER?
02 February 2011
An appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer relating to the Service Tax interest or penalty unless, the Commissioner of Central Excise (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three month, allow it to be presented within a further period of three month. The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and pass such orders as he thinks fit. Such orders may include an order enhancing the service tax, interest or penalty.