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2019 (6) TMI 768 - AT - Service TaxService of order - Time Limitation - appeal was dismissed solely for the reason that it was filed beyond the period stipulated in Section 85 (3)(A) of the Finance Act, 1994 - HELD THAT:- Sub-Section (2) of Section 37C provides that every order issued under the Act shall be deemed to have been served on the date on which the order is tendered or delivered by post or courier - In the instant case, there is nothing on the record to indicate that the order was either tendered to the appellant or sent by registered post with acknowledgment due or by speed post with proof of delivery or by courier. The Commissioner, therefore, could not have drawn any assumption, but the order passed by the Commissioner reveals that not only did the Commissioner assume that the order was sent to the appellant by one of the modes prescribed under Section 37C, but also assumes that it was served upon the appellant within 7 days of the passing of the order. Such an inference drawn by the Commissioner is perverse. Appeal allowed.
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