https://www.taxtmi.com/article/detailed?id=332 Condonation of delay in service tax appeals turns on whether the Commissioner (Appeals) or the appellate tribunal is satisfied that the appellant was prevented by sufficient cause from filing within the prescribed period; the Commissioner may allow a further fixed period only, while the tribunal may admit appeals beyond time if sufficient cause is shown. The determination is fact-specific, requiring explanation and supporting evidence for each day of delay, with case law demonstrating varied outcomes based on the strength of the reasons and documentary proof. en-us Fri, 10 Apr 2009 00:00:00 +0530 Fri, 10 Apr 2009 21:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=332 Condonation of delay in service tax appeals turns on whether the Commissioner (Appeals) or the appellate tribunal is satisfied that the appellant was prevented by sufficient cause from filing within the prescribed period; the Commissioner may allow a further fixed period only, while the tribunal may admit appeals beyond time if sufficient cause is shown. The determination is fact-specific, requiring explanation and supporting evidence for each day of delay, with case law demonstrating varied outcomes based on the strength of the reasons and documentary proof. Articles Service Tax Fri, 10 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=332