https://www.taxtmi.com/caselaws?id=254074 The High Court of Bombay clarified that the appellate authority cannot entertain appeals or condone delays beyond the three-month outer limit prescribed by section 85(3A) of the Service Tax - Chapter V of Finance Act, 1994. Emphasizing strict adherence to statutory timelines, the court dismissed a writ petition, reinforcing the importance of adhering to the prescribed filing period without discretion for extensions. The judgment sets a precedent for upholding procedural requirements and timelines under the Act, affirming the appellate authority's limited scope in extending filing deadlines. en-us Tue, 02 Dec 2014 00:00:00 +0530 Sat, 04 Jul 2015 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254074 The High Court of Bombay clarified that the appellate authority cannot entertain appeals or condone delays beyond the three-month outer limit prescribed by section 85(3A) of the Service Tax - Chapter V of Finance Act, 1994. Emphasizing strict adherence to statutory timelines, the court dismissed a writ petition, reinforcing the importance of adhering to the prescribed filing period without discretion for extensions. The judgment sets a precedent for upholding procedural requirements and timelines under the Act, affirming the appellate authority's limited scope in extending filing deadlines. Case-Laws Service Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254074