https://www.taxtmi.com/caselaws?id=183592 Delay in filing the appeal was condoned on the basis of a sworn explanation that the receiving employee had left without handing over the papers, with the tribunal treating the cause as sufficient and declining a strict or pedantic approach in the absence of gross negligence. On interim relief, the appellant made out a prima facie case that mere space selling was not taxable as advertising agency service, relying on a Board circular and supporting tribunal rulings, and waiver of pre-deposit was granted with recovery of service tax and penalty stayed pending disposal of the appeal. en-us Tue, 29 Nov 2005 00:00:00 +0530 Wed, 15 Jun 2016 17:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183592 Delay in filing the appeal was condoned on the basis of a sworn explanation that the receiving employee had left without handing over the papers, with the tribunal treating the cause as sufficient and declining a strict or pedantic approach in the absence of gross negligence. On interim relief, the appellant made out a prima facie case that mere space selling was not taxable as advertising agency service, relying on a Board circular and supporting tribunal rulings, and waiver of pre-deposit was granted with recovery of service tax and penalty stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183592