https://www.taxtmi.com/caselaws?id=34798 The Tribunal granted condonation of a 4-day delay in filing the Appeal and waived the pre-deposit of Service Tax for the Applicant, who was procuring orders on a commission basis, not acting as clearing and forwarding agents. The Appeal was dismissed for non-compliance with Section 35F of the Central Excise Act by the Commissioner(Appeals) without considering the merits. The Tribunal set aside the dismissal, remanding the matter for a fair hearing without insisting on the pre-deposit. The dispute centered on the nature of services provided, with the Tribunal siding with the Applicants based on the interpretation of previous Tribunal decisions. en-us Wed, 14 Oct 2009 00:00:00 +0530 Tue, 03 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34798 The Tribunal granted condonation of a 4-day delay in filing the Appeal and waived the pre-deposit of Service Tax for the Applicant, who was procuring orders on a commission basis, not acting as clearing and forwarding agents. The Appeal was dismissed for non-compliance with Section 35F of the Central Excise Act by the Commissioner(Appeals) without considering the merits. The Tribunal set aside the dismissal, remanding the matter for a fair hearing without insisting on the pre-deposit. The dispute centered on the nature of services provided, with the Tribunal siding with the Applicants based on the interpretation of previous Tribunal decisions. Case-Laws Service Tax Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34798