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2015 (10) TMI 1112 - HC - Service TaxRejection appeals as time barred by the tribunal - Delivery of order by speed post - Proof and date of delivery - Service tax demanded on charges paid by Railways to Appellant towards rendering of customer care service - Business Auxiliary Service – Order passed to pay 25% of tax as pre-deposit - Appeal dismissed on the ground of delay; Department did not complied with Section 37C(1)(a) of the Central Excise Act. Held That:- From 10-05-2013, Section 37C(1)(a) mentions speed post as one of the modes of service and same should be supported by proof of delivery and the same cannot be treated as service for reckoning the period of limitation - No proof having been filed to support such delivery, which is the mandatory requirement as per Section 37C(1)(a) – Question of delay does not arise as the appeal is filed within time - appeal restored before the tribunal – Appeal allowed in favour of the Appellant.
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