https://www.taxtmi.com/caselaws?id=258158 The High Court dismissed the writ petition challenging the levy of Service Tax, noting the appeal was time-barred as it was filed beyond the statutory period. Emphasizing the importance of adhering to appeal timelines, the Court cited precedents highlighting the rigidity of statutory limits and the inability to extend appeal periods. It clarified that attempting an unsuccessful appeal does not permit filing a writ petition, applying the principle of res judicata. The Court upheld the appellate authority's decision, underscoring the significance of respecting legally settled positions and statutory timelines for appeals. en-us Fri, 20 Feb 2015 00:00:00 +0530 Sat, 27 Feb 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258158 The High Court dismissed the writ petition challenging the levy of Service Tax, noting the appeal was time-barred as it was filed beyond the statutory period. Emphasizing the importance of adhering to appeal timelines, the Court cited precedents highlighting the rigidity of statutory limits and the inability to extend appeal periods. It clarified that attempting an unsuccessful appeal does not permit filing a writ petition, applying the principle of res judicata. The Court upheld the appellate authority's decision, underscoring the significance of respecting legally settled positions and statutory timelines for appeals. Case-Laws Service Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258158