https://www.taxtmi.com/caselaws?id=251462 The statutory limitation period for filing a service tax appeal, together with the limited condonable extension under the Finance Act, was treated as mandatory. Once the outer limit prescribed by Section 85(3) expired, the appellate authority had no jurisdiction to entertain a delay-condonation request or admit the appeal. General equitable considerations could not extend the statutory period, and the matter could not be converted into a writ petition under Article 226 to bypass the limitation bar. The appeal was therefore not entertainable beyond the prescribed time. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 15 Sep 2014 08:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251462 The statutory limitation period for filing a service tax appeal, together with the limited condonable extension under the Finance Act, was treated as mandatory. Once the outer limit prescribed by Section 85(3) expired, the appellate authority had no jurisdiction to entertain a delay-condonation request or admit the appeal. General equitable considerations could not extend the statutory period, and the matter could not be converted into a writ petition under Article 226 to bypass the limitation bar. The appeal was therefore not entertainable beyond the prescribed time. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251462