https://www.taxtmi.com/caselaws?id=220247 The Tribunal concluded that the Circular's requirements were not mandatory and could not be used to deny substantive rights. The Commissioner's order was deemed fair and just as the service tax had been paid, preventing the Revenue from challenging the decision. Additionally, in a similar case, the Tribunal dismissed an appeal based on substantial compliance with the procedure outlined in a specific Notification, with no substantial questions of law raised. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 07 Aug 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220247 The Tribunal concluded that the Circular's requirements were not mandatory and could not be used to deny substantive rights. The Commissioner's order was deemed fair and just as the service tax had been paid, preventing the Revenue from challenging the decision. Additionally, in a similar case, the Tribunal dismissed an appeal based on substantial compliance with the procedure outlined in a specific Notification, with no substantial questions of law raised. Case-Laws Central Excise Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220247