https://www.taxtmi.com/caselaws?id=347943 The Court upheld the Order-in-Original confirming a service tax demand, rejecting the petitioner's claim of non-service. Despite lack of acknowledgment, the Court found compliance with Section 37C through proof of delivery via speed post. Emphasizing the petitioner's active involvement in proceedings, the Court dismissed the petition, shifting the burden of proof to the petitioner to demonstrate non-receipt despite delivery confirmation. The Court's decision was based on Section 27 of the General Clauses Act, deeming service by post completed upon proper addressing and posting. en-us Wed, 02 Aug 2017 00:00:00 +0530 Sat, 28 Apr 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347943 The Court upheld the Order-in-Original confirming a service tax demand, rejecting the petitioner's claim of non-service. Despite lack of acknowledgment, the Court found compliance with Section 37C through proof of delivery via speed post. Emphasizing the petitioner's active involvement in proceedings, the Court dismissed the petition, shifting the burden of proof to the petitioner to demonstrate non-receipt despite delivery confirmation. The Court's decision was based on Section 27 of the General Clauses Act, deeming service by post completed upon proper addressing and posting. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347943