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2016 (8) TMI 944 - AT - Service TaxCondonation of delay rent out the bus stand to petty shops tax collected by appellant but not paid lack of knowledge on the part of office bearers no intention of delay applicability of service tax - Held that: - The appellant is a town panchayat and as per the table provided at page-6 of the paper book, it is seen that they have not reached the minimum threshold limit of ₹ 10.00 Lakhs during the relevant period to register for service tax for the period 2007 to 2012. Appellant not applicable for service tax delay condoned - appeal allowed - decided in favor of appellant.
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