https://www.taxtmi.com/caselaws?id=471248 Section 85(3A) of the Finance Act, 1994 requires a service-tax appeal to be filed within two months and permits condonation for sufficient cause only up to one additional month. Delay beyond that statutory maximum cannot be condoned because the Commissioner (Appeals) and the Tribunal lack jurisdiction to extend the prescribed limitation period. A service-tax appeal filed 101 days after expiry of the normal filing period therefore remains barred by limitation, and the Commissioner (Appeals)' limitation finding operates against the assessee. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471248 Section 85(3A) of the Finance Act, 1994 requires a service-tax appeal to be filed within two months and permits condonation for sufficient cause only up to one additional month. Delay beyond that statutory maximum cannot be condoned because the Commissioner (Appeals) and the Tribunal lack jurisdiction to extend the prescribed limitation period. A service-tax appeal filed 101 days after expiry of the normal filing period therefore remains barred by limitation, and the Commissioner (Appeals)' limitation finding operates against the assessee. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471248