https://www.taxtmi.com/caselaws?id=375722 The Tribunal upheld the Commissioner (Appeals)' decision to dismiss the appeal as time-barred, as it was filed beyond the prescribed period of three months from the Order-in-Original receipt. The appellant's argument of non-collection of service tax was not considered, and the Department's stance that the confirmed amount was paid went uncontested. The Tribunal emphasized the statutory limitation period and the Commissioner's inability to condone the delay beyond the specified timeframe, leading to the dismissal of the appeal. en-us Wed, 30 Jan 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375722 The Tribunal upheld the Commissioner (Appeals)' decision to dismiss the appeal as time-barred, as it was filed beyond the prescribed period of three months from the Order-in-Original receipt. The appellant's argument of non-collection of service tax was not considered, and the Department's stance that the confirmed amount was paid went uncontested. The Tribunal emphasized the statutory limitation period and the Commissioner's inability to condone the delay beyond the specified timeframe, leading to the dismissal of the appeal. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375722