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2011 (4) TMI 819 - AT - Service TaxWaiver of pre-deposit - Appeal had been filed belatedly and not in terms of Section 85(3) of the Finance Act, 1994 - Held that:- If the appellants had received the order on 28.05.2010 and if the appeal is filed on 05.07.2010, the appeal is in time, as indicated in the letter dated 17.06.2010 arising from the Office of the Commissioner of Service Tax - The factual matrix needs to be verified at the lower end - Hence, set aside the impugned order restoring the appeal to its original number in the records of the Commissioner (Appeals) and direct him to verify the claim of the assessee as regards the actual date of receipt of the OIO - Appeal allowed by way of remand.
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