https://www.taxtmi.com/caselaws?id=421349 Delay of 951 days in filing the appeal was condoned on a liberal approach, with the Tribunal accepting the explanation based on limited education, reliance on consultants, non-participation before the first appellate authority, and late discovery of the ex parte order. On the service tax issue, the Tribunal noted that disallowance under section 43B depended on whether the amount was actually collected from customers and retained without timely remittance; because that factual aspect required verification, the matter was remanded to the Assessing Officer for fresh decision in accordance with law. The ground relating to employees' contribution to EPF was treated as infructuous. en-us Mon, 11 Apr 2022 00:00:00 +0530 Fri, 22 Apr 2022 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421349 Delay of 951 days in filing the appeal was condoned on a liberal approach, with the Tribunal accepting the explanation based on limited education, reliance on consultants, non-participation before the first appellate authority, and late discovery of the ex parte order. On the service tax issue, the Tribunal noted that disallowance under section 43B depended on whether the amount was actually collected from customers and retained without timely remittance; because that factual aspect required verification, the matter was remanded to the Assessing Officer for fresh decision in accordance with law. The ground relating to employees' contribution to EPF was treated as infructuous. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421349