https://www.taxtmi.com/caselaws?id=259723 The appeal against the imposition of a penalty for non-payment of Service Tax was dismissed by the Ld. Commissioner (A) due to being filed beyond the limitation period. However, upon review, it was found that the rectification application was filed within the prescribed time limit and a mistake was apparent in the calculation of the penalty period. The order was set aside, and the matter was remanded back to the Adjudicating Authority for proper consideration under section 74 of the Finance Act, 1994. Another appeal, initially rejected as time-bar, was allowed upon realizing the rectification application was timely filed. en-us Tue, 24 Mar 2015 00:00:00 +0530 Tue, 19 May 2015 00:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259723 The appeal against the imposition of a penalty for non-payment of Service Tax was dismissed by the Ld. Commissioner (A) due to being filed beyond the limitation period. However, upon review, it was found that the rectification application was filed within the prescribed time limit and a mistake was apparent in the calculation of the penalty period. The order was set aside, and the matter was remanded back to the Adjudicating Authority for proper consideration under section 74 of the Finance Act, 1994. Another appeal, initially rejected as time-bar, was allowed upon realizing the rectification application was timely filed. Case-Laws Service Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259723