https://www.taxtmi.com/article/detailed?id=781 Section 85 prescribes an initial statutory period to present a service tax appeal and a proviso allowing the Commissioner (Appeals) to permit extension only for a further limited period upon satisfaction that the appellant was prevented by sufficient cause. Where a maximum condonation period is prescribed, the authority cannot extend beyond that statutory maximum and must be satisfied of bona fides, diligence and reasonable cause before condoning delay. en-us Fri, 07 May 2010 00:00:00 +0530 Thu, 06 Jan 2011 12:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=781 Section 85 prescribes an initial statutory period to present a service tax appeal and a proviso allowing the Commissioner (Appeals) to permit extension only for a further limited period upon satisfaction that the appellant was prevented by sufficient cause. Where a maximum condonation period is prescribed, the authority cannot extend beyond that statutory maximum and must be satisfied of bona fides, diligence and reasonable cause before condoning delay. Articles Service Tax Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=781