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of <h1>Dismissed Appeal Due to Delay in Filing Against Commissioner's Order</h1> The appeal was dismissed by the Appellate Tribunal CESTAT, Chennai due to a delay of 212 days in filing against the Commissioner (Appeals) order. The ... Condonation of delay - delay of 212 days - Import services - tax liabilities - As per the decision of the apex Court in the case of Union of India Vs. Indian National Shipowners Association – (2009 (12) TMI 850 - SUPREME COURT OF INDIA), held that service recipient in India is liable to service tax for service received from abroad only with effect from 18.4.2006 after the enactment of Section 66A of the Finance Act, 1994 - therefore, dismiss the application for condonation of delay - As a result the appeal is dismissed as time-barred. The Appellate Tribunal CESTAT, Chennai dismissed the appeal due to a delay of 212 days in filing against the Commissioner (Appeals) order dated 24.12.2009. The delay was attributed to a review process by the Committee of Commissioners, but the Tribunal found the explanation unsatisfactory. The appeal was dismissed as time-barred based on the decision of the apex Court regarding service tax liability for services received from abroad.
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