https://www.taxtmi.com/caselaws?id=365819 Delay in filing appeals was condoned by the High Court under the Limitation Act. The appeals, involving a common question of law and facts, were allowed to proceed collectively. The challenge to the Tribunal's judgment, focusing on the classification of services as "Business Support Services," led to the dismissal of the appeals. The High Court affirmed the Tribunal's decision, emphasizing the distinction between excisable goods and services and ruling that the gas storage facilities provided did not fall under infrastructural support services. Consequently, the appeals were dismissed as no substantial question of law was found. en-us Wed, 18 Jul 2018 00:00:00 +0530 Wed, 28 Aug 2019 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365819 Delay in filing appeals was condoned by the High Court under the Limitation Act. The appeals, involving a common question of law and facts, were allowed to proceed collectively. The challenge to the Tribunal's judgment, focusing on the classification of services as "Business Support Services," led to the dismissal of the appeals. The High Court affirmed the Tribunal's decision, emphasizing the distinction between excisable goods and services and ruling that the gas storage facilities provided did not fall under infrastructural support services. Consequently, the appeals were dismissed as no substantial question of law was found. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365819