https://www.taxtmi.com/caselaws?id=341785 The Tribunal allowed the Revenue's Stay application, setting aside the Commissioner(Appeals)'s decision to condone the delay in filing the refund claim of service tax. The Tribunal found that Sec. 103 of the Finance Act, 1994, does not provide the authority to condone such delays, leading to the decision in favor of the Revenue and scheduling the appeal for a final hearing. en-us Wed, 29 Mar 2017 00:00:00 +0530 Thu, 09 Nov 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341785 The Tribunal allowed the Revenue's Stay application, setting aside the Commissioner(Appeals)'s decision to condone the delay in filing the refund claim of service tax. The Tribunal found that Sec. 103 of the Finance Act, 1994, does not provide the authority to condone such delays, leading to the decision in favor of the Revenue and scheduling the appeal for a final hearing. Case-Laws Service Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341785