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2013 (1) TMI 461 - AT - Service TaxDispatch of Order under section 37C - Whether dispatch by speed post would suffice the purpose of dispatch by registered post with acknowledgment due - The order-in-original served on the assessee as early as in September, 2008 - Copy of the order-in-original was received by the assessee on 6/1/2010 - Appeal against that order was filed with the Commissioner (Appeals) on 5/2/2010 - Waiver of Pre-deposit – Delay in filling of appeal – Held that:- This question was answered in the affirmative, but this can hardly come to support the department's case before us inasmuch as the question which we have already answered in favour of the appellant is whether speed post would serve the purpose of registered post with acknowledgment due. This question has no parallel with the question concerned in the income tax case. Remand this case to the Commissioner (Appeals) with a request to consider the assessee's appeal filed against the order-in-original to have been filed within time and then to proceed to dispose it of on merits in accordance with law and the principles of natural justice. Appeal allowed and remands back to decide the case on basis of merits. In favour of assessee
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