2009 (8) TMI 744 - AT - Service Tax

Appeal delay of 14 days in filing the appeal - delay is attributed to illness of the proprietor Held that - justifiable reason for filing the appeal belatedly Waiver of pre-deposit penalty - Commissioner has imposed these penalties by exercising his powers u/s 84 of the Finance Act service tax with interest paid during adjudication proceeding - pre-deposit waived

Summary

The appellate tribunal condoned a 14-day delay in filing an appeal due to the proprietor's illness. The stay petition against penalty waiver was granted as the appellant had already paid the service tax and interest liability. Recovery of penalties was stayed pending appeal disposal.