https://www.taxtmi.com/caselaws?id=256046 The tribunal granted condonation of a 74-day delay in filing the appeal due to medical reasons, subject to payment of a nominal amount. Services provided to M/s. Kotak Mahindra Bank were classified under Banking and Financial Service (BFS), relieving the appellant from tax liability under Business Auxiliary Service (BAS). For services to ICICI Bank as a recovery agent, a portion was deemed taxable, with specific amounts to be paid within a set timeframe. Compliance would lead to the waiver of pre-deposit requirements and a stay against recovery for a specified period. en-us Fri, 06 Jun 2014 00:00:00 +0530 Tue, 03 Feb 2015 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256046 The tribunal granted condonation of a 74-day delay in filing the appeal due to medical reasons, subject to payment of a nominal amount. Services provided to M/s. Kotak Mahindra Bank were classified under Banking and Financial Service (BFS), relieving the appellant from tax liability under Business Auxiliary Service (BAS). For services to ICICI Bank as a recovery agent, a portion was deemed taxable, with specific amounts to be paid within a set timeframe. Compliance would lead to the waiver of pre-deposit requirements and a stay against recovery for a specified period. Case-Laws Service Tax Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256046