Partial penalty relief for Consulting Engineer in Service Tax case due to procedural changes and appellant's background. The Appellate Tribunal CEGAT, Mumbai partially vacated penalties imposed on a Consulting Engineer for delayed filing of Service Tax returns. The penalties ...
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Partial penalty relief for Consulting Engineer in Service Tax case due to procedural changes and appellant's background.
The Appellate Tribunal CEGAT, Mumbai partially vacated penalties imposed on a Consulting Engineer for delayed filing of Service Tax returns. The penalties were reduced due to new procedures and confusion. The Tribunal set aside the remaining penalties considering the appellant's expertise and age as a retired engineer motivated by social service.
The Appellate Tribunal CEGAT, Mumbai admitted and heard an appeal regarding delayed filing of Service Tax returns by a Consulting Engineer for four quarters. The penalties imposed by the Deputy Commissioner were partially vacated by the Commissioner (Appeals) due to new procedures and confusion. The appellant, a retired engineer motivated by social service, had the remaining penalties set aside by the Tribunal considering his expertise and age.
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