https://www.taxtmi.com/caselaws?id=381948 The Court allowed the appeal by a Partnership Firm challenging tax authorities' orders on service tax liability for renting buildings, despite dismissal by the Commissioner (Appeals) as time-barred. The Court, invoking its extraordinary jurisdiction, condoned the delay in filing the appeal due to an accident and emphasized the importance of ensuring justice. The appeal was restored to the Commissioner (Appeals) for a merit-based decision within three months, subject to pre-deposit and costs, while leaving all rights and contentions open for both parties. en-us Thu, 13 Jun 2019 00:00:00 +0530 Sat, 22 Jun 2019 07:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381948 The Court allowed the appeal by a Partnership Firm challenging tax authorities' orders on service tax liability for renting buildings, despite dismissal by the Commissioner (Appeals) as time-barred. The Court, invoking its extraordinary jurisdiction, condoned the delay in filing the appeal due to an accident and emphasized the importance of ensuring justice. The appeal was restored to the Commissioner (Appeals) for a merit-based decision within three months, subject to pre-deposit and costs, while leaving all rights and contentions open for both parties. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381948