https://www.taxtmi.com/caselaws?id=759965 The CESTAT New Delhi dismissed an appeal as time-barred regarding non-payment of service tax for FY 2013-14. Despite finding no proof that the Show Cause Notice or Order-in-Original dated 11th September 2019 were served on the appellant, who only received a recovery notice on 6th April 2022, the tribunal held that the appellant failed to exercise sufficient diligence in filing the appeal. The Commissioner (Appeals) had declined the one-month extension under section 85 of the Finance Act. The tribunal ruled that ignorance of law and reliance on a part-time assistant constituted absolute negligence, making the delay beyond 60 days from receipt inexcusable despite the service issues. en-us Thu, 12 Sep 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759965 The CESTAT New Delhi dismissed an appeal as time-barred regarding non-payment of service tax for FY 2013-14. Despite finding no proof that the Show Cause Notice or Order-in-Original dated 11th September 2019 were served on the appellant, who only received a recovery notice on 6th April 2022, the tribunal held that the appellant failed to exercise sufficient diligence in filing the appeal. The Commissioner (Appeals) had declined the one-month extension under section 85 of the Finance Act. The tribunal ruled that ignorance of law and reliance on a part-time assistant constituted absolute negligence, making the delay beyond 60 days from receipt inexcusable despite the service issues. Case-Laws Service Tax Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759965