2002 (9) TMI 2 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal related to the levy of service tax and penalty due to a time bar issue. The Commissioner (Appeals) wrongly applied the wrong provision for limitation period, and the appeal was filed within time. The impugned order was set aside, and the appeal was remanded to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity for the appellants to be heard.