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2010 (1) TMI 470 - CESTAT, NEW DELHICommissioner (Appeals) -The appellant is a Public Sector Undertaking and shall suffer if delay in seeking appeal before the first Appellate authority is not condoned on the ground of time bar. Assessee submitted before the Tribunal that it come to know of order of original authority only in Feb, 2008 after Superintendent, service tax by telephonic message informed GMTD about tax liability and thereafter it applied on 23.02.2008 for a copy of order dated 31.03.2006. revenue produce dispatch register indicating that order was dispatched by speed post on 6.4.2006. Further, officer of assessee who had appeared for personal hearing had not made any submission whether he had made any effort to find out. Held that - in these circumstances, claim of assessee was not acceptable and no fault could be found with order of Commissioner (Appeals).
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