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    <title>2022 (5) TMI 567 - CESTAT NEW DELHI</title>
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    <description>The appeal was filed challenging rejection based on limitation grounds by the Commissioner (Appeals). The appellant, a service provider in the goods transport agency sector, was alleged to have not paid service tax. The appeal, filed within the prescribed two-month period from the date of knowledge of the order, was deemed timely by the Tribunal. The Tribunal held that the findings on limitation were not sustainable, setting aside the order under challenge and remanding the matter for adjudication on the merits of the case.</description>
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      <description>The appeal was filed challenging rejection based on limitation grounds by the Commissioner (Appeals). The appellant, a service provider in the goods transport agency sector, was alleged to have not paid service tax. The appeal, filed within the prescribed two-month period from the date of knowledge of the order, was deemed timely by the Tribunal. The Tribunal held that the findings on limitation were not sustainable, setting aside the order under challenge and remanding the matter for adjudication on the merits of the case.</description>
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