https://www.taxtmi.com/caselaws?id=801553 The proviso to Section 85(3A) permits an appeal filed within the further one-month condonable period on sufficient cause and does not expressly require a separate condonation application. For a one-day delay where the appellant has been heard, an explanation may be sought rather than treating the omission as a technical bar. Extended service-tax limitation under the proviso to Section 73(1) requires proof of fraud, collusion, wilful misstatement, suppression, or contravention with intent to evade. Non-payment, non-registration, or non-filing of returns alone does not establish that intent, especially where income-tax-return data was available to Revenue. A demand cannot extend beyond the statutory maximum limitation period. en-us Tue, 13 Oct 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801553 The proviso to Section 85(3A) permits an appeal filed within the further one-month condonable period on sufficient cause and does not expressly require a separate condonation application. For a one-day delay where the appellant has been heard, an explanation may be sought rather than treating the omission as a technical bar. Extended service-tax limitation under the proviso to Section 73(1) requires proof of fraud, collusion, wilful misstatement, suppression, or contravention with intent to evade. Non-payment, non-registration, or non-filing of returns alone does not establish that intent, especially where income-tax-return data was available to Revenue. A demand cannot extend beyond the statutory maximum limitation period. Case-Laws Service Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801553