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2018 (6) TMI 879 - AT - Service TaxService of notice - Time Limitation - Erection, commissioning and installation - Section 37 C (2) of the Central Excise Act, 1944 - Held that:- The Order-in-Original dated 26.12.2011 was despatched by the Department through registered post. The Commissioner (Appeals) has taken the view that the Order has been properly served complying with the provisions of Section 37C - The appellant has not brought to our notice by means of any coherent evidence that the Order was never served upon him prior to 07.01.2013. The appellant has not bothered to appear before the original Adjudicating Authority also. In the facts and circumstances of the case, Show Cause Notice was served personally upon the appellant. Appeal dismissed - decided against appellant.
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