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    <title>2003 (2) TMI 541 - CEGAT MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT Mumbai overturned the Commissioner of Appeals&#039; 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.</description>
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    <pubDate>Thu, 20 Feb 2003 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CEGAT Mumbai overturned the Commissioner of Appeals&#039; 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.</description>
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