Sponsored
    Follow Us:

Case Law Details

Case Name : M/s Affiliated Computetr Services of India Private Limited Vs Commissioner of Services Tax (CESTAT Bangalore)
Appeal Number : Appeal No.ST/COD/114/2010, ST/1775/2010: 22/12/2010
Date of Judgement/Order :
Related Assessment Year :
Sponsored

Service Tax – Condonation of delay in filing appeal – Submission of the learned Chartered Accountant that the appellant company had different division and departments situated in the same building at Bangalore and the receipt of the said order in one department was not communicated to the legal department to prefer an appeal, is an argument without merits. It is for the appellant company to arrange his business in a manner that he takes action exercising his legal right of appeal with due diligence.

The argument that the company has got different division in same building may not carry the case any further, as the appellant could have arranged the proper system in place. It seems the appellant had not put in place any system that would have enabled him to exercise his legal right appeal under the law. In the absence of any such proper justification, we are of the considered view that the applicant / appellant has not made out a case for condoning the delay of 42 days in filing the appeal. In view of this, we dismiss the application for condonation of delay as without merits. Consequently, the appeal also stands dismissed.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, BANGALORE

Appeal No.ST/COD/114/2010

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031