https://www.taxtmi.com/caselaws?id=426406 The appeal was allowed by the Tribunal, setting aside the Commissioner's rejection based on a 24-day filing delay. The services provided to GSPHCL were deemed exempt under Section 102 of the Finance Act, 1994, as GSPHCL was considered a governmental authority. The issue of unjust enrichment was left open for further examination, granting the appellant an opportunity to provide necessary evidence. The appellant was directed to present evidence on unjust enrichment, and the decision was rendered on 12.08.2022. en-us Fri, 12 Aug 2022 00:00:00 +0530 Tue, 16 Aug 2022 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426406 The appeal was allowed by the Tribunal, setting aside the Commissioner's rejection based on a 24-day filing delay. The services provided to GSPHCL were deemed exempt under Section 102 of the Finance Act, 1994, as GSPHCL was considered a governmental authority. The issue of unjust enrichment was left open for further examination, granting the appellant an opportunity to provide necessary evidence. The appellant was directed to present evidence on unjust enrichment, and the decision was rendered on 12.08.2022. Case-Laws Service Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426406