2008 (4) TMI 224 - AT - Service Tax

Commissioner (Appeals) dismissed the appeal on time-bar - appellants submission is that the OIO was not served on them - OIO is dated 1-6-2006 while the order was served on them on 8-5-07 and they have filed appeal within three months from the date of service - prima facie case made out in this matter - stay application is allowed granting waiver of pre-deposit and staying it s recovery

Summary

The Appellate Tribunal CESTAT Bangalore ruled that the appellant must pre-deposit Rs 1,95,436. The appeal was dismissed by the Commissioner (Appeals) as time-barred, but the appellant argued that the order was not served to them on time. The Tribunal allowed the stay application, granting waiver of pre-deposit and staying recovery without any further action even after 180 days.