Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT [Read Order]
Relying on CBIC instructions and postal tracking principles, the tribunal remanded the matter to the Commissioner (Appeals) for fresh adjudication on merits, keeping all issues open
The Allahabad Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) holds that the limitation period for filing an appeal under service tax counts from the actual date of service of the order, not the date of dispatch. In the case of Ashwani Kumar Raja, appellant-assessee, the tribunal noted that the Order-In-Original dated…
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