https://www.taxtmi.com/caselaws?id=4355 The Tribunal condoned a 52-day delay in the Revenue's appeal filing and dismissed it on merits. The case involved Goods Transport Operators Service where service tax was contested based on the L.H. Sugar Factories judgment. The Tribunal relied on the Seshasayee Paper & Boards case, holding recipients not liable for service tax due to Supreme Court rulings and Finance Act amendments. The decision emphasized that demands beyond the time limit were invalid, ultimately upholding the previous order and dismissing the department's appeal. en-us Tue, 25 Sep 2007 00:00:00 +0530 Sat, 28 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4355 The Tribunal condoned a 52-day delay in the Revenue's appeal filing and dismissed it on merits. The case involved Goods Transport Operators Service where service tax was contested based on the L.H. Sugar Factories judgment. The Tribunal relied on the Seshasayee Paper & Boards case, holding recipients not liable for service tax due to Supreme Court rulings and Finance Act amendments. The decision emphasized that demands beyond the time limit were invalid, ultimately upholding the previous order and dismissing the department's appeal. Case-Laws Service Tax Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4355