https://www.taxtmi.com/caselaws?id=360315 The Tribunal condoned the delay in filing the appeal, allowing it to be taken on record. It held that service tax on renting of immovable property was not applicable for an extended period and that the appellant, a local authority, did not have a mala fide intention to evade payment. The Tribunal set aside the penalty imposed and remanded the case for requantification by the adjudicating authority, considering the appellant's willingness to pay within the normal time limit. en-us Tue, 17 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360315 The Tribunal condoned the delay in filing the appeal, allowing it to be taken on record. It held that service tax on renting of immovable property was not applicable for an extended period and that the appellant, a local authority, did not have a mala fide intention to evade payment. The Tribunal set aside the penalty imposed and remanded the case for requantification by the adjudicating authority, considering the appellant's willingness to pay within the normal time limit. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360315