https://www.taxtmi.com/caselaws?id=252930 The Tribunal held in favor of the appellant, M/s S.R. Enterprises, in a case concerning the calculation of the limitation period for filing an appeal related to service tax liability. The Tribunal ruled that the time lost in initially filing the appeal with the wrong authority should be excluded for calculating the limitation period. Emphasizing the citizen's appellate rights, the Tribunal set aside the rejection of the appeal by the Commissioner and remanded the matter for fresh consideration, considering the date of filing before the correct authority as the actual filing date within the limitation period. en-us Wed, 24 Sep 2014 00:00:00 +0530 Wed, 02 Sep 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252930 The Tribunal held in favor of the appellant, M/s S.R. Enterprises, in a case concerning the calculation of the limitation period for filing an appeal related to service tax liability. The Tribunal ruled that the time lost in initially filing the appeal with the wrong authority should be excluded for calculating the limitation period. Emphasizing the citizen's appellate rights, the Tribunal set aside the rejection of the appeal by the Commissioner and remanded the matter for fresh consideration, considering the date of filing before the correct authority as the actual filing date within the limitation period. Case-Laws Service Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252930