https://www.taxtmi.com/caselaws?id=226 The Appellate Tribunal CESTAT (Mumbai) rejected the Revenue's appeal against the Commissioner (Appeals) order, affirming that delayed filing of returns is a procedural lapse and not grounds for penalty. The Tribunal upheld the respondent's compliance with service tax liability despite the filing delay, citing precedent in R.B. Bahutule v. CCE, Mumbai. en-us Fri, 24 Sep 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226 The Appellate Tribunal CESTAT (Mumbai) rejected the Revenue's appeal against the Commissioner (Appeals) order, affirming that delayed filing of returns is a procedural lapse and not grounds for penalty. The Tribunal upheld the respondent's compliance with service tax liability despite the filing delay, citing precedent in R.B. Bahutule v. CCE, Mumbai. Case-Laws Service Tax Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226