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2018 (1) TMI 220 - HC - Service TaxCondonation of delay in filing appeal - service of appellate order - Held that: - the certified copy of the appellate order dated 08.05.2013 has not been served, either on the assessee or the authorised representative, as the case may be, in the manner as contemplated under Section 37C(1)(a) of Central Excise Act, 1944 made applicable to Service Tax, as per Section 83 of Finance Act, 1994 - Computation of time for filing an appeal starts from the date of service of certified copy of the order. In the instant case on hand, certified copy has not been served, in the manner as stated. Hence, there is no delay in filing the appeal - appeal allowed.
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