Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 85(3A) Finance Act 1994 | Limitation Period for Service Tax Appeal Begins Only on Actual Receipt of Order: CESTAT Kolkata
CESTAT Kolkata rules that the limitation period for filing a service tax appeal under Section 85(3A) of the Finance Act 1994 commences only from the date of actual receipt of the order, not the deemed service date. The Tribunal remanded the case for merits adjudication, emphasizing natural justice where prior notices were unserved.