https://www.taxtmi.com/caselaws?id=216500 The court dismissed the writ petition challenging the orders passed by the respondents, concluding that the appellate authority lacked the power to condone delays exceeding six months in filing an appeal. The petitioner, a construction firm, was held liable to pay service tax for construction activity related to communication towers. Despite the petitioner's explanation and efforts to fulfill obligations under the Finance Act, 1994, the appeal was dismissed due to the delay in filing. No costs were awarded, and the miscellaneous petitions were closed. en-us Mon, 13 Aug 2012 00:00:00 +0530 Thu, 07 Aug 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216500 The court dismissed the writ petition challenging the orders passed by the respondents, concluding that the appellate authority lacked the power to condone delays exceeding six months in filing an appeal. The petitioner, a construction firm, was held liable to pay service tax for construction activity related to communication towers. Despite the petitioner's explanation and efforts to fulfill obligations under the Finance Act, 1994, the appeal was dismissed due to the delay in filing. No costs were awarded, and the miscellaneous petitions were closed. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216500