https://www.taxtmi.com/caselaws?id=242878 The Appellate Tribunal CESTAT Bangalore allowed the COD application due to a 20-day delay in filing the appeal. The Tribunal granted waiver and stay of adjudged dues, including service tax liabilities for construction and maintenance services. The Tribunal considered specific characteristics of buildings constructed for the Government of Andhra Pradesh and exempted the appellant from service tax for management, maintenance, or repair services related to a Government hospital and college under Section 98(1) of the Finance Act, 1994. Waiver and stay were granted for the demands falling within the exemption period. en-us Thu, 27 Dec 2012 00:00:00 +0530 Wed, 22 Jan 2014 06:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242878 The Appellate Tribunal CESTAT Bangalore allowed the COD application due to a 20-day delay in filing the appeal. The Tribunal granted waiver and stay of adjudged dues, including service tax liabilities for construction and maintenance services. The Tribunal considered specific characteristics of buildings constructed for the Government of Andhra Pradesh and exempted the appellant from service tax for management, maintenance, or repair services related to a Government hospital and college under Section 98(1) of the Finance Act, 1994. Waiver and stay were granted for the demands falling within the exemption period. Case-Laws Service Tax Thu, 27 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242878