https://www.taxtmi.com/highlights?id=61037 Refund of service tax - condonation of delay in filing of claim - it is settled that in case of violation of condition of the notification which is in the nature of procedural lapse, the substantial benefit of the exemption notification cannot be denied. - In view of the above settled legal position, even though there is a delay the same was condoned by the lower authority which is absolutely in line of the above principle laid down by the Hon’ble Supreme Court. - AT en-us Tue, 21 Dec 2021 10:26:37 +0530 Tue, 21 Dec 2021 10:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61037 Refund of service tax - condonation of delay in filing of claim - it is settled that in case of violation of condition of the notification which is in the nature of procedural lapse, the substantial benefit of the exemption notification cannot be denied. - In view of the above settled legal position, even though there is a delay the same was condoned by the lower authority which is absolutely in line of the above principle laid down by the Hon’ble Supreme Court. - AT Highlights Service Tax Tue, 21 Dec 2021 10:26:37 +0530 https://www.taxtmi.com/highlights?id=61037