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2013 (1) TMI 550 - HC - Service TaxPeriod of limitation - Presumption of service of Order - Delivery of the order - Receipt of order - Registered Post A.D.(RPAD) - Acknowledging the receipt of order - Evasion of duty - Assessee contended that dispatch of a document through Registered Post A.D. and purported service thereof by the postal authority with supporting document acknowledging the receipt, a presumption would arise of proper service of such document and such presumption would be rebuttable - Held that:- Entire issue is based on disputed questions of fact. Commissioner (Appeals) as well as the Tribunal held that the service of the order was complete. - Appeal dismissed.
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