2006 (12) TMI 395 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, Chennai heard the case of M/s. Vestel Communication, Tirupur, regarding a delay of 100 days in filing an appeal. The delay was condoned due to the partner's medical condition and the appellant's unfamiliarity with Service Tax procedures. The Tribunal found that there was sufficient cause for the delay and ruled in favor of the appellant.