https://www.taxtmi.com/caselaws?id=241562 The Appellate Tribunal CESTAT Bangalore allowed the COD application due to a satisfactorily explained 8-day delay in filing the appeal. The Tribunal disposed of the appeal after dispensing with pre-deposit, considering the total amount paid by the appellant and recovery made by the department. The Tribunal remanded the case for de novo adjudication as the appellant presented new facts regarding the renting of immovable property to non-commercial institutions, specifically government departments, which could exempt them from the service tax levy under the Finance Act 1994. The appellant was directed to establish the leasing to government offices for exemption. en-us Tue, 14 May 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241562 The Appellate Tribunal CESTAT Bangalore allowed the COD application due to a satisfactorily explained 8-day delay in filing the appeal. The Tribunal disposed of the appeal after dispensing with pre-deposit, considering the total amount paid by the appellant and recovery made by the department. The Tribunal remanded the case for de novo adjudication as the appellant presented new facts regarding the renting of immovable property to non-commercial institutions, specifically government departments, which could exempt them from the service tax levy under the Finance Act 1994. The appellant was directed to establish the leasing to government offices for exemption. Case-Laws Service Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241562