https://www.taxtmi.com/caselaws?id=221873 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal due to untimely filing, despite evidence of initial filing in the wrong forum. The Tribunal focused on procedural aspects, neglecting substantive issues. The appeal, filed beyond the prescribed period, was not granted an extension. The judgment did not address service tax on reimbursements pre-2006 or the validity of service tax demand for 2003-2006. The dismissal was upheld based on timeliness, citing Singh Enterprises v. Commissioner of Central Excise, Jamshedpur, emphasizing strict adherence to statutory timelines. en-us Thu, 28 Feb 2013 00:00:00 +0530 Wed, 23 Jul 2014 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221873 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal due to untimely filing, despite evidence of initial filing in the wrong forum. The Tribunal focused on procedural aspects, neglecting substantive issues. The appeal, filed beyond the prescribed period, was not granted an extension. The judgment did not address service tax on reimbursements pre-2006 or the validity of service tax demand for 2003-2006. The dismissal was upheld based on timeliness, citing Singh Enterprises v. Commissioner of Central Excise, Jamshedpur, emphasizing strict adherence to statutory timelines. Case-Laws Service Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221873