https://www.taxtmi.com/caselaws?id=207021 The Bench, led by Archana Wadhwa, condoned the 36-day delay in filing the appeal due to the concerned person's leave and allowed the COD application. A total Service Tax of Rs.3,08,218/- was confirmed against the appellants for business auxiliary services and trading of tractors. The appellants, registered for C & F agent services, argued that the confirmed tax included C & F commission. The Bench dispensed with the pre-deposit of the balance tax amount, remanding the matter for verification. The appeal proceeded without pre-deposit, and the decision was pronounced in open court, addressing various issues including the classification of services and the need for reevaluation by the adjudicating authority. en-us Mon, 03 Oct 2011 00:00:00 +0530 Fri, 25 Nov 2011 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207021 The Bench, led by Archana Wadhwa, condoned the 36-day delay in filing the appeal due to the concerned person's leave and allowed the COD application. A total Service Tax of Rs.3,08,218/- was confirmed against the appellants for business auxiliary services and trading of tractors. The appellants, registered for C & F agent services, argued that the confirmed tax included C & F commission. The Bench dispensed with the pre-deposit of the balance tax amount, remanding the matter for verification. The appeal proceeded without pre-deposit, and the decision was pronounced in open court, addressing various issues including the classification of services and the need for reevaluation by the adjudicating authority. Case-Laws Service Tax Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207021