https://www.taxtmi.com/caselaws?id=35464 The Appellate Tribunal CESTAT, Ahmedabad, condoned the 18-day delay in filing the appeal due to the appellant's genuine reason of visiting his ailing mother. However, the tribunal directed the appellant, registered under construction services, to deposit 50% of the penalty amount of Rs. 69,596 within six weeks for late filing of returns and delay in payment of service tax, emphasizing the importance of timely compliance with tax regulations under the Finance Act, 1994. Compliance was required by a specified date for the appeal to proceed further. en-us Thu, 21 May 2009 00:00:00 +0530 Mon, 08 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35464 The Appellate Tribunal CESTAT, Ahmedabad, condoned the 18-day delay in filing the appeal due to the appellant's genuine reason of visiting his ailing mother. However, the tribunal directed the appellant, registered under construction services, to deposit 50% of the penalty amount of Rs. 69,596 within six weeks for late filing of returns and delay in payment of service tax, emphasizing the importance of timely compliance with tax regulations under the Finance Act, 1994. Compliance was required by a specified date for the appeal to proceed further. Case-Laws Service Tax Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35464