https://www.taxtmi.com/caselaws?id=268961 The delay of 78 days in filing the appeal was condoned by the Tribunal, leading to the appeal being disposed of after considering the circumstances. The case involved service tax liability on Indian Railways for specific services and the introduction of Section 99, granting immunity to Indian Railways for services provided before 1-10-2012. As the services in question fell within the period covered by Section 99, the Tribunal set aside the tax liability imposed on Indian Railways by lower authorities, allowing the appeal based on the immunity provided under Section 99. en-us Thu, 20 Nov 2014 00:00:00 +0530 Sat, 05 Dec 2015 11:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268961 The delay of 78 days in filing the appeal was condoned by the Tribunal, leading to the appeal being disposed of after considering the circumstances. The case involved service tax liability on Indian Railways for specific services and the introduction of Section 99, granting immunity to Indian Railways for services provided before 1-10-2012. As the services in question fell within the period covered by Section 99, the Tribunal set aside the tax liability imposed on Indian Railways by lower authorities, allowing the appeal based on the immunity provided under Section 99. Case-Laws Service Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268961