2026 (4) TMI 608

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....ase are that that the appellant provided services of Technical Testing and Analysis during the period 2003-04 and 2004-2005 but had not paid service tax on these services. Accordingly, a show cause notice was issued to the appellant for recovery of service tax of Rs. 2,10,000/- for the period 2003-04 to 2004-05 along with interest and penalty under Section 76,77 and 78 of the Finance Act, 1994 was also proposed. After following the due process, the Assistant Commissioner of service tax, Chandigarh confirmed the demand of Rs. 1,57,609 along with interest and appropriated the amount of Rs. 1,39,336 already paid by the appellant; interest of Rs. 48,093/- paid by the appellant was also appropriated, penalty of Rs. 4,500 under Section 77 and Rs.....

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....eal should have been counted from the date when his rectification of mistake application was dismissed i.e. on 18.06.2013. 5. on the other hand, learned authorized representative for the department reiterated the findings of the impugned order and submits that as per sub-Section 3(a) of Section 85 of the Finance Act, 1994, the Commissioner has the power to condone the delay of one month beyond the time limit of two months prescribed for filing of the appeal on showing the sufficient cause. He further submits that in this case, the appeal was filed on 17.07.2013 i.e. after the period of more than six months from the receipt of the order passed by the adjudicating authority which is beyond the condonable power of the commissioner (Appeals)....