https://www.taxtmi.com/caselaws?id=242184 Delay confined to supplementary appeals was condoned because the main appeal had been filed within the normal limitation period. A strong prima facie case was found for waiver of pre-deposit and stay of recovery, supported by a Board circular stating that field formations should not initiate recovery of Education Cess where the whole of Service Tax stood exempted under the notification. Interim protection was therefore granted pending appeal, and the condonation and stay applications were allowed. en-us Fri, 12 Aug 2011 00:00:00 +0530 Thu, 09 Jan 2014 09:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242184 Delay confined to supplementary appeals was condoned because the main appeal had been filed within the normal limitation period. A strong prima facie case was found for waiver of pre-deposit and stay of recovery, supported by a Board circular stating that field formations should not initiate recovery of Education Cess where the whole of Service Tax stood exempted under the notification. Interim protection was therefore granted pending appeal, and the condonation and stay applications were allowed. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242184