Limitation for service tax appeals runs from valid service on an authorised signatory, and cannot exceed the statutory condonation limit.

Valid service of the adjudication order on an authorised signatory triggered limitation for filing service tax appeals under Section 85(3A) of the Finance Act, 1994, read with Section 37C(1)(a) of the Central Excise Act, 1944. The appeal period expired after two months, with only a further one-month condonable extension available. Appeals filed beyond that outer statutory limit could not be entertained by the Commissioner (Appeals), and a later alleged receipt of an unsigned copy did not extend limitation. The document therefore states that appeals filed outside the prescribed period are time-barred and cannot be admitted beyond the limited statutory condonation window.

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Issues: Whether the appeals before the Commissioner (Appeals) were barred by limitation and liable to be rejected, in view of the date of service of the adjudication order and the limited power to condone delay under the service tax law.

Analysis: The order-in-original was held to have been validly served on the appellant through its authorized signatory under Section 37C(1)(a) of the Central Excise Act, 1944 as made applicable by Section 83 of the Finance Act, 1994. On that basis, the period for filing appeal under Section 85(3A) of the Finance Act, 1994 expired after two months, with only a further one-month condonable period available. The appeals having been filed much beyond that outer limit, the Commissioner (Appeals) had no jurisdiction to entertain them. The Tribunal also found no merit in the plea that a later alleged receipt of an unsigned copy could extend limitation.

Conclusion: The appeals were rightly rejected as time-barred, and the Revenue's stand was upheld.

Ratio Decidendi: Where a statute prescribes an appeal period with a limited condonable extension, filing beyond the outer statutory limit cannot be entertained, and valid service on an authorized agent triggers the limitation period.

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