https://www.taxtmi.com/caselaws?id=415859 The appeal against the levy of service tax was dismissed by the Appellate Authority as barred by limitation. The Court upheld this decision, emphasizing the significance of adhering to statutory limitation periods for filing appeals under Section 85 of the Finance Act, 1994. Due to the appeal being filed beyond the prescribed time frame, the Appellate Authority lacked jurisdiction to entertain it. As a result, the petition was summarily dismissed, highlighting the consequences of failing to comply with appeal timelines and the impact on challenging adverse decisions. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 16 Dec 2021 09:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415859 The appeal against the levy of service tax was dismissed by the Appellate Authority as barred by limitation. The Court upheld this decision, emphasizing the significance of adhering to statutory limitation periods for filing appeals under Section 85 of the Finance Act, 1994. Due to the appeal being filed beyond the prescribed time frame, the Appellate Authority lacked jurisdiction to entertain it. As a result, the petition was summarily dismissed, highlighting the consequences of failing to comply with appeal timelines and the impact on challenging adverse decisions. Case-Laws Service Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415859