https://www.taxtmi.com/caselaws?id=336148 The Tribunal granted condonation of delay to the appellant, a statutory body, for filing an appeal beyond the limitation period due to official procedures causing the delay. The appellant's request for cum-duty benefit for calculating Service Tax was accepted, and penalties under various sections of the Act were set aside. The late fee under Section 70 read with Rule 7 was modified to be payable for defaults after a specific date. The appeal was partially allowed, remanded for re-calculation of tax on a cum-duty basis, and the stay petition was disposed of accordingly. en-us Thu, 02 Jun 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336148 The Tribunal granted condonation of delay to the appellant, a statutory body, for filing an appeal beyond the limitation period due to official procedures causing the delay. The appellant's request for cum-duty benefit for calculating Service Tax was accepted, and penalties under various sections of the Act were set aside. The late fee under Section 70 read with Rule 7 was modified to be payable for defaults after a specific date. The appeal was partially allowed, remanded for re-calculation of tax on a cum-duty basis, and the stay petition was disposed of accordingly. Case-Laws Service Tax Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336148