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2014 (6) TMI 864 - AT - Service TaxWaiver of pre-deposit - Service of order - Whether the service of the adjudication order through “Speed Post” is proper or not - Held that:- As held by the Hon'ble High Court of Punjab & Haryana in the case of Best Dyeing (2007 (10) TMI 422 - PUNJAB & HARYANA HIGH COURT), the service through “Speed Post” is not a proper service. The Hon'ble High Court has also observed that in the Finance Act, 2013, an amendment took place in Section 37C of the Central Excise Rules, 1944, wherein the service through “Speed Post” is incorporated as “not a valid service”. Therefore, I hold that the service through “Speed Post” is not a proper service during the impugned period. As the appellant filed an appeal before the Commissioner (Appeals) as soon as he received the adjudication order, therefore, the appeal filed before him is within the prescribed time - Matter remanded back - Decided in favour of assessee.
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