https://www.taxtmi.com/caselaws?id=425100 The Appellate Tribunal allowed the appeal, remanding the case to the Ld. Commissioner(Appeals) for a fresh decision on merits without considering the limitation aspect. The decision was influenced by a similar case from the Hon'ble Madras High Court, stressing the importance of addressing contentious issues and providing a fair hearing to the Appellant. Both parties were given the opportunity to present evidence, with all issues kept open for further review. en-us Thu, 14 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425100 The Appellate Tribunal allowed the appeal, remanding the case to the Ld. Commissioner(Appeals) for a fresh decision on merits without considering the limitation aspect. The decision was influenced by a similar case from the Hon'ble Madras High Court, stressing the importance of addressing contentious issues and providing a fair hearing to the Appellant. Both parties were given the opportunity to present evidence, with all issues kept open for further review. Case-Laws Service Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425100