2026 (3) TMI 1751

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.... Narayanama, Consultant For the Respondent : Mr. Vikalp Jain, Superintendent (AR) PER : DR. D.M. MISRA This is an appeal filed against Order-in-Appeal No.111 & 112/2015 dated 21.08.2015 passed by the Commissioner of Service Tax (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellant was running a hotel from the premises belonging to M/s. Karnataka State Roa....

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.... of delay in filing appeals before him. Hence, the present appeals. 3. At the outset, the learned advocate for the appellant has submitted that the Order-in-Original dated 20.08.2013 and 26.08.2013 rejecting their refund claims were received only on 12.12.2013 and the appeals were filed before the learned Commissioner(Appeals) on 06.02.2014 within two months from the date of receipt of the Orde....

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....nal dated 20.08.2013 and 26.08.2013 were communicated to the appellant before 12.12.2013. It is the claim of the appellant that they were not communicated with the orders prior to 12.12.2013 even though the orders dated 20.08.2013 and 26.08.2013 might have been issued / despatched to the appellant through Registered Post / Speed Post. From the records, we find that the Department did not place on ....