https://www.taxtmi.com/caselaws?id=469962 A one-day delay in filing the appeal was treated as fit for condonation on the facts, so the procedural objection did not defeat the appeal. Services rendered to an electricity utility for transmission and distribution of electricity were covered by the exemption under Notification No. 25/2012-ST dated 20.06.2012, consistent with the Tribunal's view that such activity does not attract service tax. The service tax demand was therefore unsustainable and did not survive. en-us Mon, 12 Jan 2026 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469962 A one-day delay in filing the appeal was treated as fit for condonation on the facts, so the procedural objection did not defeat the appeal. Services rendered to an electricity utility for transmission and distribution of electricity were covered by the exemption under Notification No. 25/2012-ST dated 20.06.2012, consistent with the Tribunal's view that such activity does not attract service tax. The service tax demand was therefore unsustainable and did not survive. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469962