https://www.taxtmi.com/caselaws?id=406310 The Tribunal upheld the Commissioner (Appeals)' decision to dismiss appeals by private tour operators due to a delay of one month and 20 days in filing refund claims for service tax. The appellants failed to provide sufficient reasons for the delay, as required by Section 35 of the Central Excise Act, 1944. Citing the case law of Singh Enterprises, the Tribunal emphasized the limited authority to condone delays to 30 days beyond the prescribed 60-day period. The judgment affirmed the dismissal of appeals, highlighting the importance of meeting statutory requirements for condonation of delay. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 12 Apr 2021 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406310 The Tribunal upheld the Commissioner (Appeals)' decision to dismiss appeals by private tour operators due to a delay of one month and 20 days in filing refund claims for service tax. The appellants failed to provide sufficient reasons for the delay, as required by Section 35 of the Central Excise Act, 1944. Citing the case law of Singh Enterprises, the Tribunal emphasized the limited authority to condone delays to 30 days beyond the prescribed 60-day period. The judgment affirmed the dismissal of appeals, highlighting the importance of meeting statutory requirements for condonation of delay. Case-Laws Service Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406310