2026 (8) TMI 1704

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....ds of limitation. 2. This order had culminated out of the show cause notice No. 23/2018/1551-1553 dated 9 August, 2018. It has been observed in the said show cause notice that M/s M.R. Construction, the appellant herein is registered for providing "Works Contract Service (Taxable w.e.f. 01/07/2012) department alleged that the appellant had provided the service during the period 01/07/2012 to 31.03.2013 of an amount of Rs. 36,72,096/- against certain consideration w.e.f. 01/07/2012, the penalty, in question, falls under the definition of "service" under section 65B (44) erstwhile Finance Act, 1994. Accordingly, the service tax amounting to Rs. 4,53,871/- upon the aforesaid taxable consideration received by the appellant, was proposed to b....

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....ings arrived at in paragraph '6' of the impugned order. It is submitted that Commissioner (Appeals) has categorically observed that the date of receipt as submitted by the appellant i.e. 20/01/2019 is not supported by any cogent evidence. The postal receipt as acknowledged by the appellant shows that the order-in-original was received by the appellant on 08/01/2019. The appeal filed on 18/04/2019. Therefore, rightly held to be barred by time. The present appeal is accordingly prayed to be dismissed. 5. Having heard both the parties. 6. Foremost we peruse the provision which prescribes the time limit for an appeal to be presented before Commissioner (Appeals). The relevant provision is section 85 of Finance Act. It reads as fol....

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....ts have uniformly laid down as a rule of law that for seeking the remedy, the limitation starts from the date on which the order was communicated to him or the date on which it was pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity of knowing of passing of the order and what it contains. The knowledge of the party affected by such a decision, either actual or constructive is thus an essential element which must be satisfied before the decision can be said to have been concluded and binding on him. Otherwise the party affected by it will have no means of obeying the order or acting in conformity with it or of appealing against it or otherwise having it set. This is based upon, as ob....