Appeal filing limit not extended as petitioner failed to exercise right of appeal within prescribed time limit

Mithlaj. P Vs Commissioner Of Central Tax & Central Excise (Kerala High Court)

Kerala HC upholds tax demand as petitioner misses appeal deadline under Finance Act 1994, deems Order-in-Original valid. Read the full judgment.

Kerala High Court held that as petitioner has failed to exercise the right of appeal within the prescribed time limit under section 85(3A) of the Finance Act 1994 and time limit for filing of an appeal cannot be extended by Court.

Facts- On the basis of the inquiry, the petitioner was issued a show cause notice dated 12.04.2021 to show cause as to why the services rendered by the petitioner in respect of which the petitioner had received consideration from April 2016 to June 2017 should not be classified as ‘Other taxable services – Other than the 119 listed’ in terms of Sections 65B(44) and 65B(51) of Chapter V of the Finance Act 1994 and in turn why services rendered by the petitioner were not liable to service tax under Section 66B of the Act read with Section 174(2) of CGST Act 2017. The petitioner was also asked to show cause as to why the service tax, along with Cess amounting to Rs.36,19,736/-, should not be demanded and recovered from the petitioner under the provisions of Section 73(1) of Chapter V of the Finance Act 1994 read with Section 174(2) of the CGST Act 2017, along with interest, penalty etc.

The demand of service tax amounting to Rs.33,96,785/- together with Swachh Bharat Cess and Krishi Kalyan Cess totaling Rs.36,19,736/- has been confirmed.

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