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Service Tax - Highlights / Catch Notes

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Delay in filing of appeal or not - appeal rejected on the ground ...

Service Tax

December 15, 2023

Delay in filing of appeal or not - appeal rejected on the ground of being filed much after a period of 60 + 30 days from the date of receipt of the Order-in-Original - It gets clear from the affidavits that the Order-in-Original could never be brought to the notice of the appellant. It is only from the recovery notice dated 23.02.2023, the appellant acquired knowledge about the Order-in-Original dated 28.07.2020. On the very next day, appellant applied for the copy of the said order and not in later than 10 days of getting the copy of the impugned order, appeal has been filed. - The present appeal shall not be thrown at the threshold and shall be decided on the merits of the case - AT

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