https://www.taxtmi.com/caselaws?id=215449 The Appellate Tribunal CESTAT, New Delhi, condoned a 24-day delay in filing the appeal due to the appellant's counsel falling ill. The tribunal set aside the Commissioner (Appeals)'s order dismissing the appeal for non-compliance with a stay order, finding that the services provided by the appellant may not qualify as "business auxiliary service." The tribunal remanded the matter for a decision on merits without requiring a pre-deposit, emphasizing a fair consideration of the case based on substantive merits rather than procedural compliance. The tribunal resolved the issues raised in the appeal comprehensively. en-us Wed, 28 Mar 2012 00:00:00 +0530 Wed, 13 Nov 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215449 The Appellate Tribunal CESTAT, New Delhi, condoned a 24-day delay in filing the appeal due to the appellant's counsel falling ill. The tribunal set aside the Commissioner (Appeals)'s order dismissing the appeal for non-compliance with a stay order, finding that the services provided by the appellant may not qualify as "business auxiliary service." The tribunal remanded the matter for a decision on merits without requiring a pre-deposit, emphasizing a fair consideration of the case based on substantive merits rather than procedural compliance. The tribunal resolved the issues raised in the appeal comprehensively. Case-Laws Service Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215449