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

Communication of the order: Contract security person not authorized agent for service. Order traced later. Appeal allowed for merit consideration. https://www.taxtmi.com/highlights?id=79334 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. en-us Fri, 12 Jul 2024 14:38:49 +0530 Fri, 12 Jul 2024 14:38:49 +0530 TaxTMI RSS Generator Communication of the order: Contract security person not authorized agent for service. Order traced later. Appeal allowed for merit consideration. https://www.taxtmi.com/highlights?id=79334 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. Highlights Service Tax Fri, 12 Jul 2024 14:38:49 +0530 https://www.taxtmi.com/highlights?id=79334