https://www.taxtmi.com/caselaws?id=435788 The High Court directed the petitioner, engaged in works-contract with Government Departments, to approach the appellate authority for redressal regarding the imposition of Service Tax despite VAT deductions. The Court allowed the petitioner to file an appeal due to failure to appear before the Assessing Authority during the COVID-19 lockdown. It acknowledged the challenges faced and permitted the appeal, emphasizing the importance of availing statutory remedies under the Finance Act, 1994. The Court recognized the extended limitation period for judicial and quasi-judicial proceedings and directed the petitioner to file an appeal within the extended timeframe. en-us Mon, 13 Feb 2023 00:00:00 +0530 Tue, 28 Mar 2023 07:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435788 The High Court directed the petitioner, engaged in works-contract with Government Departments, to approach the appellate authority for redressal regarding the imposition of Service Tax despite VAT deductions. The Court allowed the petitioner to file an appeal due to failure to appear before the Assessing Authority during the COVID-19 lockdown. It acknowledged the challenges faced and permitted the appeal, emphasizing the importance of availing statutory remedies under the Finance Act, 1994. The Court recognized the extended limitation period for judicial and quasi-judicial proceedings and directed the petitioner to file an appeal within the extended timeframe. Case-Laws Service Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435788