https://www.taxtmi.com/caselaws?id=264837 The Tribunal allowed the appeal, setting aside the impugned order and remanding the case to the Commissioner (Appeals) for a fresh decision on merits. The delay in filing the appeal was condoned, emphasizing the importance of properly exercising jurisdictional powers in tax matters for a fair decision. The appellant's tax liability for services provided was confirmed, despite their belief in non-taxability, and penalties were imposed. The Tribunal criticized the Commissioner (Appeals) for not addressing legal arguments, directing a remand for a proper consideration of the classification of services and the appellant's contentions. en-us Wed, 17 Dec 2014 00:00:00 +0530 Sat, 03 Oct 2015 11:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264837 The Tribunal allowed the appeal, setting aside the impugned order and remanding the case to the Commissioner (Appeals) for a fresh decision on merits. The delay in filing the appeal was condoned, emphasizing the importance of properly exercising jurisdictional powers in tax matters for a fair decision. The appellant's tax liability for services provided was confirmed, despite their belief in non-taxability, and penalties were imposed. The Tribunal criticized the Commissioner (Appeals) for not addressing legal arguments, directing a remand for a proper consideration of the classification of services and the appellant's contentions. Case-Laws Service Tax Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264837