https://www.taxtmi.com/caselaws?id=190743 The Tribunal granted condonation of delay to the appellant in filing an appeal against the demand of Service Tax for maintenance and repair services of lifts/elevators in Naval buildings. The Tribunal agreed with the appellant's argument that services provided to immovable property were exempt from Service Tax before 16-6-2005, granting retrospective exemption. Waiver of pre-deposit was allowed, and the appeal was decided in favor of the appellant, with relief granted due to the nature of services provided. en-us Mon, 01 Jul 2013 00:00:00 +0530 Fri, 24 Feb 2017 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190743 The Tribunal granted condonation of delay to the appellant in filing an appeal against the demand of Service Tax for maintenance and repair services of lifts/elevators in Naval buildings. The Tribunal agreed with the appellant's argument that services provided to immovable property were exempt from Service Tax before 16-6-2005, granting retrospective exemption. Waiver of pre-deposit was allowed, and the appeal was decided in favor of the appellant, with relief granted due to the nature of services provided. Case-Laws Service Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190743