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2014 (1) TMI 1195 - AT - Service TaxCondonation of delay - Waiver of pre-deposit of Service Tax - Cable operators service - Bar of limitation - Held that:- adjudication order was sent through speed post twice by the Revenue and the same has been received back undelivered. There is no evidence on record to show that the adjudication order was affixed as per the provisions of Section 37C of the Central Excise Act, 1944 - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the order is to be sent by registered post with acknowledgement due. In these circumstances, we find merit in the contention of the appellant that the impugned order dismissing the appeal as time-barred is not sustainable. The impugned order is therefore set aside after waiving pre-deposit of the dues and the matter is remanded to the Commissioner (Appeals) to decide the application for waiver of dues afresh after affording an opportunity of hearing to the appellant and thereafter to decide the appeal on merits in accordance with law - Decided in favour of assessee.
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