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Adjudication order for Service Tax waiver invalid due to improper delivery method u/s 37C of Central Excise Act.
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....Waiver of pre-deposit of Service Tax - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the order is to be sent by registered post with acknowledgement due - AT....
TaxTMI
TaxTMI