https://www.taxtmi.com/caselaws?id=344008 An appeal under Section 85(3-A) of the Finance Act, 1994 could be filed within two months, with condonation available only for a further one month, so the appellate authority had no power to extend limitation beyond that period. On the facts, however, the delay was treated as bona fide and the underlying service tax demand required examination on merits. The High Court therefore held that the dispute should not be shut out solely on limitation, set aside the order rejecting the appeal, and remanded the matter for fresh adjudication on merits in the interest of justice. en-us Thu, 27 Apr 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344008 An appeal under Section 85(3-A) of the Finance Act, 1994 could be filed within two months, with condonation available only for a further one month, so the appellate authority had no power to extend limitation beyond that period. On the facts, however, the delay was treated as bona fide and the underlying service tax demand required examination on merits. The High Court therefore held that the dispute should not be shut out solely on limitation, set aside the order rejecting the appeal, and remanded the matter for fresh adjudication on merits in the interest of justice. Case-Laws Service Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344008