https://www.taxtmi.com/caselaws?id=148341 The Appellate Tribunal CESTAT Bangalore allowed the COD application to condone a marginal delay in filing the appeal. The Tribunal granted waiver of pre-deposit of service tax and penalties, staying the recovery of amounts pending appeal disposal. Emphasizing the need for de novo proceedings and adherence to limitation periods, the Tribunal highlighted the applicant's prima facie case regarding limitation issues. Recovery of amounts was stayed until the final determination of the appeal due to the established prima facie case on the ground of limitation. en-us Mon, 07 Sep 2009 00:00:00 +0530 Thu, 25 Apr 2013 17:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148341 The Appellate Tribunal CESTAT Bangalore allowed the COD application to condone a marginal delay in filing the appeal. The Tribunal granted waiver of pre-deposit of service tax and penalties, staying the recovery of amounts pending appeal disposal. Emphasizing the need for de novo proceedings and adherence to limitation periods, the Tribunal highlighted the applicant's prima facie case regarding limitation issues. Recovery of amounts was stayed until the final determination of the appeal due to the established prima facie case on the ground of limitation. Case-Laws Service Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148341