https://www.taxtmi.com/caselaws?id=258073 Delay in filing the appeal was condoned after the disputed date of receipt was examined from the postal tracking record, which did not establish substantive delay. In the stay proceedings, maintenance and repair of distribution transformers was treated as prima facie covered by the exemption for services rendered to transmission and distribution companies. The Tribunal nevertheless required deposit of the amount provisionally found payable, after allowing cum-tax benefit, and on compliance waived the balance pre-deposit and stayed recovery. en-us Thu, 04 Dec 2014 00:00:00 +0530 Mon, 30 Mar 2015 06:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258073 Delay in filing the appeal was condoned after the disputed date of receipt was examined from the postal tracking record, which did not establish substantive delay. In the stay proceedings, maintenance and repair of distribution transformers was treated as prima facie covered by the exemption for services rendered to transmission and distribution companies. The Tribunal nevertheless required deposit of the amount provisionally found payable, after allowing cum-tax benefit, and on compliance waived the balance pre-deposit and stayed recovery. Case-Laws Service Tax Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258073