https://www.taxtmi.com/caselaws?id=249328 Delay condonation was granted by the tribunal, which also waived the pre-deposit requirement and remanded the case for fresh consideration. The service tax demand and penalties imposed were set aside due to lack of evidence of the appellant providing manpower supply services. The tribunal instructed the Commissioner to review the leasing of land issue and consider the pending demands. The boat registration issue was upheld as not contested, and the demand on auction proceeds not received was set aside. The CENVAT credit availment matter was partially accepted, with the tribunal requesting further review by the Commissioner. en-us Thu, 20 Mar 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249328 Delay condonation was granted by the tribunal, which also waived the pre-deposit requirement and remanded the case for fresh consideration. The service tax demand and penalties imposed were set aside due to lack of evidence of the appellant providing manpower supply services. The tribunal instructed the Commissioner to review the leasing of land issue and consider the pending demands. The boat registration issue was upheld as not contested, and the demand on auction proceeds not received was set aside. The CENVAT credit availment matter was partially accepted, with the tribunal requesting further review by the Commissioner. Case-Laws Service Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249328