In a significant ruling the Kerala High Court observed that the Commissioner cannot condone delay for more than one month for service tax appeals. The petitioner, the Vattiyoorkavu Service Cooperative Bank, is a Co-operative Society registered under the provisions of Kerala Cooperative Societies Act, 1969 and the Rules framed thereunder. The petitioner was issued notice, which led to order in original issued by the second respondent assessing service tax for a sum of Rs.1,77,801/- and Rs.31,053/- together with educational cess against the petitioner society. The petitioner challenged the said order in original by filing appeal. The said appeal has been rejected by the Commissioner (Appeals), vide order, as time barred. Appeal against the impugned order herein can be filed under Section 85 of the Finance Act, 1994, which prescribes limitation of two months. However, the delay of one month can be condoned by the Commissioner (Appeals), as per Section 85(3A) of the Finance Act, 1994. A Single Bench of Justice Dinesh Kumar Singh observed that “There is no power vested on the Commissioner (Appeals) to condone the delay in filing the appeal beyond the period of one month. Resultantly, the appeal filed by the petitioner was beyond the period of three months, which is the extended period of limitation. Therefore, the appeal has been rightly dismissed on the ground of limitation.” “This Court in exercise of powers vested under Article 226 of the Constitution of India cannot amend the statute and extend limitation to condone the delay in filing the appeal. Therefore, I find no substance in this writ petition. The impugned order, does not suffer from any error of law or jurisdiction for this Court to interfere with the same” the Court noted.