Service Tax Appeal Cannot Be Rejected as Time-Barred Without Proof of Order Communication: CESTAT Bangalore

Nerumbally and Co Vs Commissioner of Service Tax (Appeals) (CESTAT Bangalore) Limitation Period for Service Tax Appeal Starts from Receipt of Order, Not Dispatch Date; CESTAT Remands Service Tax Refund Appeal Because Department Failed to Prove Delivery of Order; Appeal Filing Deadline Cannot Be Calculated from Date of Issue Alone; No Proof of Communication Means Delay in Service Tax Appeal Requires Fresh Examination; Service Tax Refund Appeal Restored Because Communication of Order Was Not Verified; CESTAT Says Actual Receipt of Adjudication Order Determines Limitation for Appeal Filing. The C...