https://www.taxtmi.com/caselaws?id=254749 The Tribunal allowed the appeal, finding the appellant's delay in filing justified and waiving the pre-deposit requirement. The service tax demand for the period in question was deemed unsustainable due to the appellant's genuine belief in non-liability, supported by subsequent amendments and resumption of tax payments. The Tribunal held that the extended period for demand was inapplicable, granting relief to the appellant and disposing of the appeal and condonation of delay application. en-us Mon, 22 Jul 2013 00:00:00 +0530 Tue, 30 Dec 2014 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254749 The Tribunal allowed the appeal, finding the appellant's delay in filing justified and waiving the pre-deposit requirement. The service tax demand for the period in question was deemed unsustainable due to the appellant's genuine belief in non-liability, supported by subsequent amendments and resumption of tax payments. The Tribunal held that the extended period for demand was inapplicable, granting relief to the appellant and disposing of the appeal and condonation of delay application. Case-Laws Service Tax Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254749