https://www.taxtmi.com/caselaws?id=354664 The High Court remitted the case back to the Tribunal for fresh consideration after condoning the delay in filing the appeal. The appellant, a service provider, was found liable for Service Tax under the Finance Act, 1994. The Court emphasized the appellant's status as a local authority and the complexity of the service tax issue, granting a second chance for the appellant to present their case. The appeal was disposed of with directions for the Tribunal to hear the matter on merits, stressing the importance of considering the appellant's circumstances before proceeding. en-us Wed, 11 Oct 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354664 The High Court remitted the case back to the Tribunal for fresh consideration after condoning the delay in filing the appeal. The appellant, a service provider, was found liable for Service Tax under the Finance Act, 1994. The Court emphasized the appellant's status as a local authority and the complexity of the service tax issue, granting a second chance for the appellant to present their case. The appeal was disposed of with directions for the Tribunal to hear the matter on merits, stressing the importance of considering the appellant's circumstances before proceeding. Case-Laws Service Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354664