https://www.taxtmi.com/article/detailed?id=6009 The tribunal held that a contention that the appellant was not the service provider but the recipient is a ground going to the root of jurisdiction, not merely evidence, and therefore may be raised for the first time on appeal; the appeals-rule exclusion for newly advanced grounds does not apply to such jurisdictional pleas and the plea must be examined on its merits. en-us Wed, 14 Jan 2015 10:21:16 +0530 Wed, 14 Jan 2015 10:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6009 The tribunal held that a contention that the appellant was not the service provider but the recipient is a ground going to the root of jurisdiction, not merely evidence, and therefore may be raised for the first time on appeal; the appeals-rule exclusion for newly advanced grounds does not apply to such jurisdictional pleas and the plea must be examined on its merits. Articles Service Tax Wed, 14 Jan 2015 10:21:16 +0530 https://www.taxtmi.com/article/detailed?id=6009