https://www.taxtmi.com/caselaws?id=770 The Appellate Tribunal allowed the condonation of a 26-day delay in filing the appeal. The Tribunal proceeded directly to hear and decide the appeal instead of considering the stay application for waiver of pre-deposit of penalty. Regarding the liability for service tax on letting out open land for functions, the Tribunal remanded the case for a fresh decision, giving the appellants the opportunity to provide additional documents to support their argument that the trust, not the school, was liable for the service tax. The impugned order was set aside, and the appeal was allowed for further consideration. en-us Wed, 17 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770 The Appellate Tribunal allowed the condonation of a 26-day delay in filing the appeal. The Tribunal proceeded directly to hear and decide the appeal instead of considering the stay application for waiver of pre-deposit of penalty. Regarding the liability for service tax on letting out open land for functions, the Tribunal remanded the case for a fresh decision, giving the appellants the opportunity to provide additional documents to support their argument that the trust, not the school, was liable for the service tax. The impugned order was set aside, and the appeal was allowed for further consideration. Case-Laws Service Tax Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770