2010 (12) TMI 125 - AT - Service Tax

Condonation of delay - Appellants counsel is suffering from jaundice for which he requires 45 days time for hearing - Department has no evidence to show that the service provided by the respondent falls within the meaning of taxable services - Although the matter is fixed for stay hearing - Stay application and appeal are dismissed

Summary

The Appellate Tribunal CESTAT, Delhi allowed condonation of delay in the case where the appellant's counsel was suffering from jaundice. The Tribunal dismissed the stay application and appeal filed by the Revenue as they found no substance in the appeal itself.