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        Service Tax

        2003 (2) TMI 541 - AT - Service Tax

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        Appellate Tribunal overturns delay in service tax return filing penalty. Upheld decision on lack of reasonable cause. The Appellate Tribunal CEGAT Mumbai overturned the Commissioner of Appeals' decision to condone the delay in filing a quarterly return for service tax. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appellate Tribunal overturns delay in service tax return filing penalty. Upheld decision on lack of reasonable cause.

                              The Appellate Tribunal CEGAT Mumbai overturned the Commissioner of Appeals' decision to condone the delay in filing a quarterly return for service tax. The Tribunal upheld the penalty imposed by the Revenue, finding that the respondent failed to demonstrate reasonable cause for the delay in filing the return for the quarter ending March 1995.


                              The Appellate Tribunal CEGAT Mumbai overturned the Commissioner of Appeals' decision to condone the delay in filing a quarterly return for service tax. The Tribunal found that the respondent did not show reasonable cause for the delay in filing the return for the quarter ending March 1995, and upheld the penalty imposed by the Revenue.
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