Exclude Order Receipt Date When Calculating Appeal Filing Limitation: CESTAT Mumbai

Mumbai Port Trust Vs Commissioner of Service Tax — I ( CESTAT Mumbai)

The appellant is the Mumbai Port Trust. A demand of service tax under “port” services was confirmed for providing terminal facilities to Central and Western Railways. On appeal, the Commissioner (appeals) dismissed the appeal on the ground that it was belated beyond condonation. Hence, appeal.

Hon’ble CESTAT, Mumbai set aside the order and allowed the appeal. It held: (i) the order was passed on 18.05.2012 and served on 04.06.2012; therefore; amendment to section 85; with effect from 28.05.2012; re

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