Service Tax-Appeals under Section 85 of Finance Act, 1994-Change In the Appeal period consequent to enactment of Finance Bill 2012-sub-section (3A) of Section 85 of the Finance Act inserted w.e.f 28.05.2012
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Appeal period for service tax orders set at two months, with a one month condonable extension after expiry. The Finance Bill's insertion of sub section (3A) to Section 85, effective 28 May 2012, sets the appeal period for service tax orders/decisions at two months from receipt and provides a one month condonable period measured from the expiry of that two month appeal period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal period for service tax orders set at two months, with a one month condonable extension after expiry.
The Finance Bill's insertion of sub section (3A) to Section 85, effective 28 May 2012, sets the appeal period for service tax orders/decisions at two months from receipt and provides a one month condonable period measured from the expiry of that two month appeal period.
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