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2016 (6) TMI 364 - AT - Service TaxPeriod of limitation - Appellant did not received the order and came to know about the same when Revenue approached them for recovery of dues - Appeal filed within period of limitation from date of receipt of order - Held that:- the examination of the dispatch register as produced before us which shows incomplete address of the consignee as also the fact that the valued stamp fixed on the same was only ₹ 12/-. It would negate the Revenue s contention of the order having been sent either under speed post or registered AD. In the absence of any other documentary evidence that the order being sent either under speed post or registered AD, we agree with the learned Advocate that the date of the receipt of the order has to be taken as 26/4/2012, when the same was delivered by hand under the cover of letter dated 25/4/2012. If that be so, the appeal filed on 04/6/2012 is within the period of limitation. Impugned order is set aside. - Matter remanded back
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