https://www.taxtmi.com/caselaws?id=754019 CESTAT Ahmedabad dismissed an appeal filed by service tax assessee regarding levy on miscellaneous expenses for security services. The appellant filed appeal beyond the statutory 90-day limit. Commissioner (Appeals) has power to condone delay only up to 30 days beyond the normal 60-day period, totaling maximum 90 days. Since appeal was filed much after 90 days, Commissioner correctly dismissed it as time-barred. CESTAT upheld this decision, noting that statutory 90-day period cannot be condoned by any authority including the Tribunal, citing SC precedent. Appeal dismissed as time-barred. en-us Fri, 14 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754019 CESTAT Ahmedabad dismissed an appeal filed by service tax assessee regarding levy on miscellaneous expenses for security services. The appellant filed appeal beyond the statutory 90-day limit. Commissioner (Appeals) has power to condone delay only up to 30 days beyond the normal 60-day period, totaling maximum 90 days. Since appeal was filed much after 90 days, Commissioner correctly dismissed it as time-barred. CESTAT upheld this decision, noting that statutory 90-day period cannot be condoned by any authority including the Tribunal, citing SC precedent. Appeal dismissed as time-barred. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754019