https://www.taxtmi.com/caselaws?id=207681 The judge waived the predeposit of interest and penalty as the assessees had already deposited the tax amounts. The High Court condoned the delay in filing appeals dismissed by the Commissioner (Appeals) on time-bar grounds, directing consideration on merits. Relying on previous decisions, the judge allowed the appeals without remand. The issue of service tax on free after-sales service was resolved in favor of the assessees, following precedent that such services are not taxable. The Appellate Tribunal CESTAT, CHENNAI, played a crucial role in clarifying these legal matters. en-us Fri, 02 Sep 2011 00:00:00 +0530 Mon, 20 Feb 2012 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207681 The judge waived the predeposit of interest and penalty as the assessees had already deposited the tax amounts. The High Court condoned the delay in filing appeals dismissed by the Commissioner (Appeals) on time-bar grounds, directing consideration on merits. Relying on previous decisions, the judge allowed the appeals without remand. The issue of service tax on free after-sales service was resolved in favor of the assessees, following precedent that such services are not taxable. The Appellate Tribunal CESTAT, CHENNAI, played a crucial role in clarifying these legal matters. Case-Laws Service Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207681