https://www.taxtmi.com/caselaws?id=212329 An appeal was rejected as time barred in a service tax dispute concerning inclusion of the value of free-supplied material in the assessable value. The delay was explained on the ground that a connected appeal on the same issue was already pending before the Tribunal with recovery stayed, and the assessee bona fide believed a separate filing was unnecessary. On that basis, the limitation-based rejection was held unsustainable. As the Tribunal had already granted waiver on the same issue, insistence on pre-deposit before the Commissioner (Appeals) was also found unjustified. The matter was remanded for decision on merits after hearing the appellant. en-us Fri, 08 Jul 2011 00:00:00 +0530 Mon, 19 Mar 2012 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212329 An appeal was rejected as time barred in a service tax dispute concerning inclusion of the value of free-supplied material in the assessable value. The delay was explained on the ground that a connected appeal on the same issue was already pending before the Tribunal with recovery stayed, and the assessee bona fide believed a separate filing was unnecessary. On that basis, the limitation-based rejection was held unsustainable. As the Tribunal had already granted waiver on the same issue, insistence on pre-deposit before the Commissioner (Appeals) was also found unjustified. The matter was remanded for decision on merits after hearing the appellant. Case-Laws Service Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212329