Limitation Period for Filing Appeal under Service Tax Counts From Actual Date of Service, Not Dispatch Date: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the limitation period for filing an appeal under Service Tax laws begins from the actual date of receipt of the order, not the date of dispatch. The decision clarifies confusion regarding the interpretation of the limitation clause and safeguards taxpayers from being denied appeals due to procedural technicalities. This judgment aligns with the principle of natural justice and ensures that litigants are not unfairly penalized due to postal or administrative delays in receiving orders.