Appellate Tribunal rules in favor of appellants on service tax payment timing

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellants regarding late payment of service tax. The Tribunal held that if the cheque is not dishonored and payment is made before the due date, no penalty or interest should be imposed. The Revenue representative acknowledged the merit of the appellants' case, leading to the appeal being allowed.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellants regarding the late payment of service tax. The Tribunal referred to a government decision regarding cheque payments and clarified that if the cheque is not dishonored and the payment is made before the due date, no penalty or interest should be imposed. The Revenue representative agreed that the appellants had merit in their case, and the appeal was allowed.

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