https://www.taxtmi.com/caselaws?id=173556 The Tribunal accepted the appellant's explanation for the 9-day delay in filing the appeal, condoning it due to the prior Writ Petition filed before the High Court. It found the assessed liability of service tax unsustainable under Notification No. 45/2010-ST, exempting service tax on electricity-related services during the relevant period. Consequently, the Tribunal waived the pre-deposit requirement and stayed further proceedings to alleviate immediate financial burden on the appellant until the appeal's final resolution. en-us Mon, 19 Aug 2013 00:00:00 +0530 Wed, 18 Jan 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173556 The Tribunal accepted the appellant's explanation for the 9-day delay in filing the appeal, condoning it due to the prior Writ Petition filed before the High Court. It found the assessed liability of service tax unsustainable under Notification No. 45/2010-ST, exempting service tax on electricity-related services during the relevant period. Consequently, the Tribunal waived the pre-deposit requirement and stayed further proceedings to alleviate immediate financial burden on the appellant until the appeal's final resolution. Case-Laws Service Tax Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173556