https://www.taxtmi.com/caselaws?id=381691 The Tribunal set aside the Commissioner's order dismissing the appeal as time-barred under Section 85(3)(A) of the Finance Act, 1994. The Tribunal criticized the Commissioner for assuming the order's receipt without verifying the mode or date of service, emphasizing the importance of adhering to procedural requirements. The Tribunal directed the Adjudicating Authority to investigate the dispatch and service of the order to rectify the procedural lapse, allowing the appeal to proceed. The judgment emphasizes the significance of procedural compliance and factual verification in service tax appeals. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 17 Jun 2019 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381691 The Tribunal set aside the Commissioner's order dismissing the appeal as time-barred under Section 85(3)(A) of the Finance Act, 1994. The Tribunal criticized the Commissioner for assuming the order's receipt without verifying the mode or date of service, emphasizing the importance of adhering to procedural requirements. The Tribunal directed the Adjudicating Authority to investigate the dispatch and service of the order to rectify the procedural lapse, allowing the appeal to proceed. The judgment emphasizes the significance of procedural compliance and factual verification in service tax appeals. Case-Laws Service Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381691