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2014 (1) TMI 460 - HC - Service TaxCondonation of delay - Non delivery or order - Construction of complex services - Registration not obtained with the Department of Service Tax - Held that:- order dated 2-1-2008 was dispatched by registered post and the same was delivered to the petitioner-company on 3-1-2008. The delivery of the said order has not only been presumed but it has also been proved from the certificate of the Postal Department duly indicating that the said order was delivered to the assessee. It has been found as a fact that the address on which the said order was sent is admittedly correct and, therefore, the Appellate Authorities were fully justified that in view of Section 37C of the Act it is to be presumed that the said order was duly delivered to the petitioner-company. The presumption under Section 37C of the Act is rebuttable, but to rebut the same, the petitioner-company did not lead any cogent evidence. Merely an affidavit of the Director of the petitioner-company had been filed again stating that they had not received the order dated 2-1-2008 any time before 14-8-2008. Thus, it cannot be taken as an evidence to rebut the evidence led by the Revenue department which clearly established that the registered letter through which the order dated 2-1-2008 was sent was duly delivered to the petitioner-company on 3-1-2008 - No illegality in the order passed by the 1st Appellate Authority declining to condone the delay and to hear the case on merits - Decided against assessee.
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