https://www.taxtmi.com/caselaws?id=327629 The High Court allowed the exemption application subject to all just exceptions and disposed of the matter. The Court condoned the delay in refiling the appeal based on the reasons stated in the application and disposed of the matter. The appeal by Alar Impex Pvt. Ltd. against a CESTAT order rejecting their service tax refund claim was allowed. The Court set aside the CESTAT order and restored the appeal for a fresh decision, emphasizing the need to determine if the services were liable to service tax before considering the limitation aspect. en-us Wed, 09 Dec 2015 00:00:00 +0530 Fri, 13 May 2016 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327629 The High Court allowed the exemption application subject to all just exceptions and disposed of the matter. The Court condoned the delay in refiling the appeal based on the reasons stated in the application and disposed of the matter. The appeal by Alar Impex Pvt. Ltd. against a CESTAT order rejecting their service tax refund claim was allowed. The Court set aside the CESTAT order and restored the appeal for a fresh decision, emphasizing the need to determine if the services were liable to service tax before considering the limitation aspect. Case-Laws Service Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327629