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2016 (9) TMI 1058 - AT - Service TaxCondonation of delay in filing appeal - appellants shifted from Bareilly to delhi so could not get to know about the OIO which was sent to their old address of Bareilly and served on the guard or the caretaker, who neither understood importance, nor intimated to the Members of the AOP - appellant has filed this appeal within 90 days from the date of knowledge - Held that:- it is found that there is no proper service of the impugned order on the appellant by the service made on the guard/caretaker, who is neither an employee or Member of the AOP, nor an authorized person. Accordingly, in terms of Section 37C of the Act, there is no proper service of the impugned order. We further hold that the appellants have filed appeal within time from the date of knowledge of the impugned order being 3-8-2015. - Delay condoned and appeal admitted
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