https://www.taxtmi.com/caselaws?id=241821 The appeal seeking waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994 was dismissed by the judge, finding no merit in the appeal. Additionally, the Commissioner (Appeals) was held not authorized to condone the delay in filing the appeal beyond the statutory limit of three months, based on a precedent set by the Hon'ble Supreme Court. The decision emphasizes adherence to statutory timelines and legal precedents in tax dispute matters. en-us Tue, 07 May 2013 00:00:00 +0530 Wed, 01 Jan 2014 12:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241821 The appeal seeking waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994 was dismissed by the judge, finding no merit in the appeal. Additionally, the Commissioner (Appeals) was held not authorized to condone the delay in filing the appeal beyond the statutory limit of three months, based on a precedent set by the Hon'ble Supreme Court. The decision emphasizes adherence to statutory timelines and legal precedents in tax dispute matters. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241821