https://www.taxtmi.com/caselaws?id=128581 The tribunal allowed the condonation of a 5-day delay in filing the appeal, approving the COD application. The cooperative society's service tax liability for goods transportation services was examined, with the society claiming to act on behalf of the government to avoid tax liability. The tribunal determined that the society failed to establish a prima facie case for waiving the pre-deposit of the entire tax and penalty amount. Due to the government's significant stake in the society, a deposit of Rs. 50,00,000 was directed within 8 weeks, with the remaining tax and penalty amount subject to waiver upon compliance. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 08 Apr 2013 16:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128581 The tribunal allowed the condonation of a 5-day delay in filing the appeal, approving the COD application. The cooperative society's service tax liability for goods transportation services was examined, with the society claiming to act on behalf of the government to avoid tax liability. The tribunal determined that the society failed to establish a prima facie case for waiving the pre-deposit of the entire tax and penalty amount. Due to the government's significant stake in the society, a deposit of Rs. 50,00,000 was directed within 8 weeks, with the remaining tax and penalty amount subject to waiver upon compliance. Case-Laws Service Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128581