Service tax query

Dear Poonam,

To my knowledge, this limit has been reduced from 3 months to 2 months by finance act, 2012 so the limit shown in the english version i.e 2 months, seems to be correct.

- Ankit

Relevant part of Finance Bill, 2012

"in section 85,––

(ii) after sub-section (3), the following sub-section shall be inserted, namely:–– "(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter:"

Time period reduced to 2 months.

Thanx Ankit and Nirav for ur replies. So the time limit starts from the day my client collected the order from the department right?

Time starts from the date of receit of order provided you have the proof of the date of receipt of order.

For Example: If receipt by speed post then date of receipt of post will be the date of receipt.

The client has collected the order from the department and the date has been written in the department's record. So that is only to be considered?

yes, it will be considered.