https://www.taxtmi.com/caselaws?id=793981 Limitation for filing a service tax appeal under Section 85(3A) of the Finance Act, 1994 is to be computed in calendar months, not days. On that basis, the two-month period expired on 16.05.2021 and the further one-month condonable period expired on 16.06.2021, the date the appeal was filed. The appeal was therefore within the condonable period, the delay explanation was accepted, and rejection of the appeal as time-barred was unsustainable. The delay was condoned and the matter remitted to the Commissioner (Appeals) for decision on merits. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793981 Limitation for filing a service tax appeal under Section 85(3A) of the Finance Act, 1994 is to be computed in calendar months, not days. On that basis, the two-month period expired on 16.05.2021 and the further one-month condonable period expired on 16.06.2021, the date the appeal was filed. The appeal was therefore within the condonable period, the delay explanation was accepted, and rejection of the appeal as time-barred was unsustainable. The delay was condoned and the matter remitted to the Commissioner (Appeals) for decision on merits. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793981