https://www.taxtmi.com/caselaws?id=775008 CESTAT Chandigarh set aside the Commissioner's order rejecting an appeal on time limitation grounds in a service tax matter involving manpower recruitment agency services. The adjudicating authority issued an order-in-original on 25.01.2022, but the appellant never received it and only learned of its existence through a phone call from CGST Division. The appellant obtained the order copy via email on 07.11.2023 and filed appeal on 24.11.2023, which was within the prescribed limitation period. The tribunal found that the department failed to prove actual receipt of the order, merely establishing dispatch. Without proof of delivery, service cannot be presumed. The matter was remanded to Commissioner (Appeals) with directions to decide on merits after providing hearing opportunity and pass reasoned order within two months. Appeal allowed by way of remand. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775008 CESTAT Chandigarh set aside the Commissioner's order rejecting an appeal on time limitation grounds in a service tax matter involving manpower recruitment agency services. The adjudicating authority issued an order-in-original on 25.01.2022, but the appellant never received it and only learned of its existence through a phone call from CGST Division. The appellant obtained the order copy via email on 07.11.2023 and filed appeal on 24.11.2023, which was within the prescribed limitation period. The tribunal found that the department failed to prove actual receipt of the order, merely establishing dispatch. Without proof of delivery, service cannot be presumed. The matter was remanded to Commissioner (Appeals) with directions to decide on merits after providing hearing opportunity and pass reasoned order within two months. Appeal allowed by way of remand. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775008