*****Section 37C of the Central Excise Act, 1944, —–delivery mode of show cause notices under Service Tax.

Section 37C of the Central Excise Act, 1944, indeed has relevance to the delivery mode of show cause notices under Service Tax.

According to Section 37C, a show cause notice issued by the Central Excise/Service Tax authorities can be served on the noticee by:

1. Hand delivery
2. Registered post with acknowledgment due
3. Speed post
4. Courier service
5. Email (in certain cases)

This section provides the legal framework for the service of show cause notices, ensuring that the noticee is properly informed and given an opportunity to respond.