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2016 (5) TMI 677 - AT - Service TaxPeriod of limitation - Adjudication order was dispatched to the appellant on 29-12-2010 whereas the appeal has been filed by the appellant before the ld. Commissioner (Appeals) on 8-3-2013 - time barred - Held that:- the appellant has filed an affidavit to the fact that they have not received the adjudication order and the affidavit has not contraverted by the ld. Commissioner (Appeals) with cogent evidence. In that circumstances, the affidavit filed by the appellant is having evidential value. Therefore, it is held that the appellant has not received the order in 2010 and received the order only on 9-2-2013. Thereafter field appeal on 8-3-2013 which is well within time. In such circumstances, the appellant has filed an appeal before the ld. Commissioner (Appeals) within time. Therefore, the impugned order is set aside. - Appeal disposed of by way of remand
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