https://www.taxtmi.com/caselaws?id=372521 The High Court held in favor of the Appellant, ruling that the Tribunal's dismissal of the Service Tax Appeal was unjustified as the Trust, liable for the tax, should have standing to challenge the imposition. The Court directed the Tribunal to reconsider the appeal on its merits, emphasizing the need to focus on substance over technicalities. The Tribunal was instructed to adjudicate the appeals in accordance with the law and not entertain preliminary objections on maintainability. en-us Mon, 17 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372521 The High Court held in favor of the Appellant, ruling that the Tribunal's dismissal of the Service Tax Appeal was unjustified as the Trust, liable for the tax, should have standing to challenge the imposition. The Court directed the Tribunal to reconsider the appeal on its merits, emphasizing the need to focus on substance over technicalities. The Tribunal was instructed to adjudicate the appeals in accordance with the law and not entertain preliminary objections on maintainability. Case-Laws Central Excise Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372521