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2012 (8) TMI 817 - AT - Service TaxPlea against dismissal of appeal by Commissioner(Appeals) on the point of limitation by observing that the same stands filed after normal period of limitation as also after the condonable period of 30 days - Held that:- Issue is well settled that Commissioner(Appeals) has no jurisdiction to condone any delay beyond the condonable period of 30 days. On assessee contention that order dated 18.06.08 was served to him on 30.10.10 it is held that it is found that Revenue has placed documentary evidences showing receipt of adjudication order by Shri Virendra Yadav at appellant's residence. As per para 47(2) of Adjudication Manual, the service of orders through local range offices is an approved mode of service. Also, Asstt. Commissioner in his reply dated 26.10.10 to assessee's letter dated 25.09.10 has clearly mentioned that adjudication order was served on 18.06.08. It is only the photocopy of the adjudication order which again stands supplied to the appellant. As such the service of the photocopy of the adjudication order for the second time cannot be taken as relevant date of receipt of the order for the purposes of limitation - Decided against assessee
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