2009 (10) TMI 552 - AT - Service Tax

Appeal Granted for Tax Filing Delay with Lenient Treatment

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of an individual providing consulting engineering services who faced penal proceedings for ... Delay in filing the returns and payment of Service tax - delay, it was always paid with interest – delay occurred because of the fact that the appellant underwent surgery and was staying outside the city – Held that: - assessee paid service tax with interest before SCN - request of appellant for lenient treatment by invoking Section 80 of Finance Act, 1994 reasonable considering that he had to undergo surgery, look after his health and also look after other appeals - appeal is allowed The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of an individual providing consulting engineering services who faced penal proceedings due to delays in filing returns and paying service tax. The appellant, who had undergone surgery and was outstation, paid the tax with interest before the show cause notice was issued. The tribunal granted lenient treatment under Section 80 of the Finance Act, 1994, considering the circumstances.