https://www.taxtmi.com/caselaws?id=331717 The Appellate Tribunal CESTAT Chennai granted condonation of a 1802-day delay in filing an appeal by a Government department, citing the need for approvals and a mistaken belief that another appeal covered the issue. Relying on a Mumbai Tribunal decision on an exemption order, the delay was condoned, and the appeal allowed based on the exemption exempting Security Agency Service. The Tribunal set aside the impugned order. Despite the Revenue's argument for service tax liability on security agency services under the Finance Act, the Tribunal found no tax liability on the appellant, allowing the appeal based on the exemption granted by the Government. en-us Mon, 18 Jul 2016 00:00:00 +0530 Wed, 31 Aug 2016 09:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331717 The Appellate Tribunal CESTAT Chennai granted condonation of a 1802-day delay in filing an appeal by a Government department, citing the need for approvals and a mistaken belief that another appeal covered the issue. Relying on a Mumbai Tribunal decision on an exemption order, the delay was condoned, and the appeal allowed based on the exemption exempting Security Agency Service. The Tribunal set aside the impugned order. Despite the Revenue's argument for service tax liability on security agency services under the Finance Act, the Tribunal found no tax liability on the appellant, allowing the appeal based on the exemption granted by the Government. Case-Laws Central Excise Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331717