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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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