https://www.taxtmi.com/caselaws?id=254029 The tribunal granted condonation of a 38-day delay in filing the appeal, considering the satisfactory explanation provided. The appellant contested a service tax demand and penalties, arguing that the services offered were part of treatment in their registered Ayurvedic Hospital, not a Health & Fitness Centre. The tribunal emphasized the Revenue's failure to prove the taxable nature of the services and found a prima facie case for waiver, leading to the waiver of the pre-deposit requirement and a stay against recovery pending the appeals. en-us Thu, 13 Mar 2014 00:00:00 +0530 Wed, 10 Dec 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254029 The tribunal granted condonation of a 38-day delay in filing the appeal, considering the satisfactory explanation provided. The appellant contested a service tax demand and penalties, arguing that the services offered were part of treatment in their registered Ayurvedic Hospital, not a Health & Fitness Centre. The tribunal emphasized the Revenue's failure to prove the taxable nature of the services and found a prima facie case for waiver, leading to the waiver of the pre-deposit requirement and a stay against recovery pending the appeals. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254029