2003 (1) TMI 4 - AT - Service Tax

Service Tax (1) Appeal (2) Limitation (3) Delay of two months in filing (4) Delay condoned (5) Penalty

Summary

The appellate tribunal condoned the delay in filing appeals due to the advocate's death. The appellants were directed to pay service tax and penalties, but the penalties were set aside as the Supreme Court had deemed the service tax provisions ultra vires during the relevant period. The appeal was allowed with consequential relief.