Service Tax Demand Order was received one month belatedly after its issuance: CESTAT allows Appeal of Mumbai Port Trust [Read Order]
It was observed that by excluding the date on which the order had been received by the appellant herein, the appeal complies with the timeframe set out in section 85 of Finance Act, 1994
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the Mumbai Port Trust to file an appeal against the service tax demand as it was found that the same was received by the assessee one month after the issuance of the same. The appellant, M/s Mumbai Port Trust, was in…
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