https://www.taxtmi.com/caselaws?id=217659 The Tribunal allowed the condonation of delay in filing the appeal due to sufficient reasons presented by the appellant. It found the appellant liable to pay service tax under the Business Auxiliary Service category for collecting Passenger Service Fee on behalf of the Airports Authority of India. Despite acknowledging the financial hardships claimed by the appellant, the Tribunal directed a specified pre-deposit amount to be made within a deadline for waiver and stay of recovery of penalties, service tax, and interest. Compliance with the pre-deposit conditions would lead to the waiver and stay as outlined by the Tribunal. en-us Mon, 26 Mar 2012 00:00:00 +0530 Sat, 20 Oct 2012 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217659 The Tribunal allowed the condonation of delay in filing the appeal due to sufficient reasons presented by the appellant. It found the appellant liable to pay service tax under the Business Auxiliary Service category for collecting Passenger Service Fee on behalf of the Airports Authority of India. Despite acknowledging the financial hardships claimed by the appellant, the Tribunal directed a specified pre-deposit amount to be made within a deadline for waiver and stay of recovery of penalties, service tax, and interest. Compliance with the pre-deposit conditions would lead to the waiver and stay as outlined by the Tribunal. Case-Laws Service Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217659