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2020 (3) TMI 1002 - AT - Service TaxMaintainability of appeal - time limitation - it is submitted that the order passed by the adjudicating authority dated 27.1.2011 was not served on the appellant - Business Auxiliary services - non-payment of service tax - HELD THAT:- The Commissioner (Appeals) has dismissed the appeal observing that it is time-barred and also noting that the Order-in-Original was received and acknowledged by the appellant on 10.2.2011. However, on perusal of records, we do not find any document to show that the appellant has been served with the copy of the Order-in-Original dated 10.2.2011. Though the Bench directed the department to produce documents to prove that the Order-in-Original has been served to the appellant, they have not been able to do so. The appellant has to be given a chance to contest the case on merits - The impugned order is set aside and the appeal is allowed by way of remand to the Commissioner (Appeals).
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