https://www.taxtmi.com/caselaws?id=382808 The Tribunal condoned the substantial delays in filing appeals beyond the prescribed time limit, citing relevant case law to ensure justice. It held that Section 5 of the Limitation Act, 1963, cannot be imported to extend the specific time limit under Section 85 of the Finance Act, 1994. Regarding the service tax liability of the police department for providing security services, the Tribunal allowed one appeal, setting aside the impugned order, while rejecting the other appeal along with the application for condonation of delay. en-us Wed, 10 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382808 The Tribunal condoned the substantial delays in filing appeals beyond the prescribed time limit, citing relevant case law to ensure justice. It held that Section 5 of the Limitation Act, 1963, cannot be imported to extend the specific time limit under Section 85 of the Finance Act, 1994. Regarding the service tax liability of the police department for providing security services, the Tribunal allowed one appeal, setting aside the impugned order, while rejecting the other appeal along with the application for condonation of delay. Case-Laws Service Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382808