Appellate Tribunal held that service of order to a contract ...

Communication of the order: Contract security person not authorized agent for service. Order traced later. Appeal allowed for merit consideration.

Case Laws     Service Tax

July 12, 2024

Appellate Tribunal held that service of order to a contract security person cannot be considered valid service u/s 37C(a), as he was not an authorized agent. Appellant traced the order on a later date after receiving recovery notice. Appeal was allowed for remand to Commissioner (Appeals) to decide on merits, as it was earlier rejected on time bar without considering merits.

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