https://www.taxtmi.com/caselaws?id=1723 Delay in filing the appeal was condoned because the appellant showed that the papers moved through departmental channels and were delayed while legal opinion was awaited, indicating no negligence. On the taxability issue, the Tribunal found that the Commissioner had passed the order ex parte without giving adequate opportunity to reply and had not properly examined the plea that service tax could not be levied on activities performed by a Government department in discharge of sovereign functions. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. en-us Wed, 31 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1723 Delay in filing the appeal was condoned because the appellant showed that the papers moved through departmental channels and were delayed while legal opinion was awaited, indicating no negligence. On the taxability issue, the Tribunal found that the Commissioner had passed the order ex parte without giving adequate opportunity to reply and had not properly examined the plea that service tax could not be levied on activities performed by a Government department in discharge of sovereign functions. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. Case-Laws Service Tax Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1723