Section 7 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
7. Mode of service of notices, etc.
(1)The service of every notice or other document required to be served on or delivered to, any person in compliance with the orders of the Authority shall be in the manner specified hereunder.(2)The service of notice or document shall be made by hand delivery or by registered post with acknowledge due or by speed post or by courier service or by any other means of transmission of documents including e-mail/fax.(3)Notices or documents required to be served on the parties to the application/petition shall be deemed to have been served, if delivered at the address indicated in the application/petition and in the case of a Commissioner at the Office of the Commissioner.
