https://www.taxtmi.com/caselaws?id=77960 The Appellate Tribunal CESTAT, CHENNAI set aside the order denying the benefit of exemption under Notification No.1/2006-ST for services provided, directing the lower appellate authority to consider the modification application before deciding the appeal. Additionally, the Tribunal overturned the dismissal of the appeal for non-compliance with the stay order modification, emphasizing the need to address modification requests before making final decisions. The judgment underscores the importance of procedural fairness and granting the assessee a reasonable opportunity to present their case, ultimately allowing the appeal through remand for a fresh decision. en-us Mon, 12 Apr 2010 00:00:00 +0530 Sat, 23 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77960 The Appellate Tribunal CESTAT, CHENNAI set aside the order denying the benefit of exemption under Notification No.1/2006-ST for services provided, directing the lower appellate authority to consider the modification application before deciding the appeal. Additionally, the Tribunal overturned the dismissal of the appeal for non-compliance with the stay order modification, emphasizing the need to address modification requests before making final decisions. The judgment underscores the importance of procedural fairness and granting the assessee a reasonable opportunity to present their case, ultimately allowing the appeal through remand for a fresh decision. Case-Laws Service Tax Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77960