2020 (3) TMI 1002

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....hnical) Shri R. Rajaram, Chartered Accountant for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S. Brief facts are that the appellant was issued a Show Cause Notice alleging non-payment of service tax under Business Auxiliary Service for the period October 2007 to March 2010. After due process of law, the adjudicating autho....

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....ay. Commissioner (Appeals) relied upon the information dated 2.12.2013 issued by the Superintendent of Service Tax, Chennai Division that the impugned order was received and acknowledged by the appellant on 10.2.2011 and that only on request of the appellant, extra copy of the Order-in-Original was given to them on 2.12.2013. Thus, Commissioner (Appeals) reached the conclusion that there is delay ....

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....not been able to do so. 4. Heard both sides. 5. The Commissioner (Appeals) has dismissed the appeal observing that it is time-barred and also noting that the Order-in-Original was received and acknowledged by the appellant on 10.2.2011. However, on perusal of records, we do not find any document to show that the appellant has been served with the copy of the Order-in-Original dated 10.2.2011....