2016 (8) TMI 92 - AT - Service Tax

Condonation of delay in filing appeal before the Commissioner (appeals) - The demand was confirmed on 25.2.2011 and the order was dispatched by Registered Post-AD, which was received at registered address on 5.3.2011. The appellant claimed that they did not receive order and obtained a copy of order under RTI on 14.9.2013 only. Thereafter, they filed an appeal on 1.10.2013. The appeal was rejected by the Commissioner (Appeals) holding the same to be barred by limitation. - Held that - the Order-in-Original was served on the appellant on 5.3.2011 and therefore, the appeal filed by the appellant before the Commissioner (Appeals) is barred by limitation. The appeal is therefore dismissed. - Decided against the assessee.

Summary

Issues:
1. Service tax demand on M/s Mohd. Akram Khan for services provided.
2. Appeal filed by the appellant before Commissioner (Appeals) deemed barred by limitation.

Issue 1: Service tax demand on M/s Mohd. Akram Khan for services provided

The appellant, M/s Mohd. Akram Khan, received a show-cause notice demanding Service Tax for services provided. The demand was confirmed by the original adjudicating authority. The appellant claimed they did not receive the order and filed an appeal after a significant delay. The appellant produced affidavits stating that the authorized person came to know about the order at a later date. The appellant argued that the appeal was within the limitation period based on the date of receiving the order. The learned AR argued that the appellant's address was consistent with where the order was received, and previous notices were also sent to the same address. The AR relied on relevant court decisions to support their argument.

Issue 2: Appeal filed by the appellant before Commissioner (Appeals) deemed barred by limitation

The appellant's appeal before the Commissioner (Appeals) was rejected as being barred by limitation. The appellant relied on the decision of the Hon'ble Supreme Court and a Tribunal decision to support their argument that the appeal was within the limitation period. The Tribunal analyzed the mode of service of the order and cited relevant legal provisions. The Tribunal referred to various court decisions to conclude that the Order-in-Original was served on the appellant within the limitation period. Relying on the decisions of the Hon'ble High Court, the Tribunal held that the appeal filed by the appellant was indeed barred by limitation and subsequently dismissed the appeal.

This detailed analysis of the legal judgment highlights the issues related to the service tax demand on M/s Mohd. Akram Khan and the appeal filed by the appellant before the Commissioner (Appeals), emphasizing the arguments presented by both parties and the legal principles applied by the Tribunal in reaching its decision.