https://www.taxtmi.com/caselaws?id=120 The Appellate Tribunal CEGAT, Mumbai allowed the appeal due to a time bar issue related to the levy of service tax and penalty. The Commissioner (Appeals) wrongly applied the wrong provision for the limitation period, and the appeal was filed within time. The impugned order was set aside, and the appeal was remanded to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity for the appellants to be heard. en-us Tue, 24 Sep 2002 00:00:00 +0530 Thu, 03 Jul 2008 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120 The Appellate Tribunal CEGAT, Mumbai allowed the appeal due to a time bar issue related to the levy of service tax and penalty. The Commissioner (Appeals) wrongly applied the wrong provision for the limitation period, and the appeal was filed within time. The impugned order was set aside, and the appeal was remanded to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity for the appellants to be heard. Case-Laws Service Tax Tue, 24 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120