Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 827 - AT - Service TaxCondonation of delay in filing appeal - Service of order - relevant date - whether the date of despatch of the impugned order dated 05.04.2011 from the office of the Commissioner (Appeals) should be considered as the relevant date for communication, or on 24.07.2017 as claimed by the appellant regarding receipt of such order? Held that: - Since the impugned order was sent by the Postal Department under Postal receipt No.1228, as per the mandates of Section 37 C, it has to be construed that the order has been served on the applicant within the reasonable time from the date of its dispatch - the date of sending of the impugned order through registered post i.e. on 05.04.2011 should be considered as the date of communication of the order. Since the appeal was filed after more than six & half years, thereafter, without explaining any reasonable cause for such delay, we are of the view that appeal cannot be entertained on the ground of limitation - delay cannot be condoned - COD application dismissed.
|