2003 (6) TMI 5 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellants regarding the late payment of service tax. The Tribunal referred to a government decision regarding cheque payments and clarified that if the cheque is not dishonored and the payment is made before the due date, no penalty or interest should be imposed. The Revenue representative agreed that the appellants had merit in their case, and the appeal was allowed.