https://www.taxtmi.com/caselaws?id=761937 CESTAT Allahabad dismissed the appeal as time-barred. The appellant failed to file within the 90-day limitation period from 01.03.2022 as prescribed by SC's order dated 10.01.2022 regarding COVID-19 pandemic extensions. The SC had set absolute time limits without power for authorities to condone further delays. Additionally, since the disputed service tax amount was only Rs.1,41,610 (below Rs.2 lakhs threshold under Section 35B(1) second proviso), the appeal was deemed inadmissible as no substantial question of law was involved. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 21:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761937 CESTAT Allahabad dismissed the appeal as time-barred. The appellant failed to file within the 90-day limitation period from 01.03.2022 as prescribed by SC's order dated 10.01.2022 regarding COVID-19 pandemic extensions. The SC had set absolute time limits without power for authorities to condone further delays. Additionally, since the disputed service tax amount was only Rs.1,41,610 (below Rs.2 lakhs threshold under Section 35B(1) second proviso), the appeal was deemed inadmissible as no substantial question of law was involved. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761937