https://www.taxtmi.com/caselaws?id=148422 A 26-day delay in filing the appeal was condoned after the appellant attributed it to handling of papers by counsel's staff and serious illness. On interim relief, the assessee's request for unconditional waiver of pre-deposit and stay of recovery failed because the contention that the construction was for BSNL, and therefore not liable to service tax, was raised for the first time in appeal. A prima facie case for complete waiver was not shown, so unconditional waiver was declined; however, pre-deposit was waived on deposit of Rs. 1 lakh and recovery of the remaining tax, interest and penalties was stayed pending appeal. en-us Fri, 17 Jul 2009 00:00:00 +0530 Sat, 27 Apr 2013 09:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148422 A 26-day delay in filing the appeal was condoned after the appellant attributed it to handling of papers by counsel's staff and serious illness. On interim relief, the assessee's request for unconditional waiver of pre-deposit and stay of recovery failed because the contention that the construction was for BSNL, and therefore not liable to service tax, was raised for the first time in appeal. A prima facie case for complete waiver was not shown, so unconditional waiver was declined; however, pre-deposit was waived on deposit of Rs. 1 lakh and recovery of the remaining tax, interest and penalties was stayed pending appeal. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148422