https://www.taxtmi.com/caselaws?id=250718 The Tribunal condoned the delay in filing the appeal due to challenging the order before the wrong authority. It ruled that the applicants are liable to pay Service Tax on the net amount received from the booth operator, not the gross amount collected. The Tribunal granted a 100% waiver of the pre-deposit requirement for the impugned demands, staying the recovery of Service Tax, interest, and penalty during the appeal process, ultimately ruling in favor of the applicants on all issues. en-us Tue, 31 Jul 2012 00:00:00 +0530 Fri, 22 Aug 2014 10:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250718 The Tribunal condoned the delay in filing the appeal due to challenging the order before the wrong authority. It ruled that the applicants are liable to pay Service Tax on the net amount received from the booth operator, not the gross amount collected. The Tribunal granted a 100% waiver of the pre-deposit requirement for the impugned demands, staying the recovery of Service Tax, interest, and penalty during the appeal process, ultimately ruling in favor of the applicants on all issues. Case-Laws Service Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250718