https://www.taxtmi.com/caselaws?id=377494 The High Court condoned the delay in refiling the appeal under Section 35G of the Central Excise Act, 1944. The Tribunal interpreted that the main contractor's payment of service tax should be considered as payment by the respondent. The Tribunal confirmed the liability for site formation and mining services but set aside the demand for maintenance and repair of roads based on Section 97 of the Finance Act, 2012. The Court dismissed the appeal, finding no error in the Tribunal's decision and stating that no substantial question of law arose. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377494 The High Court condoned the delay in refiling the appeal under Section 35G of the Central Excise Act, 1944. The Tribunal interpreted that the main contractor's payment of service tax should be considered as payment by the respondent. The Tribunal confirmed the liability for site formation and mining services but set aside the demand for maintenance and repair of roads based on Section 97 of the Finance Act, 2012. The Court dismissed the appeal, finding no error in the Tribunal's decision and stating that no substantial question of law arose. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377494