2005 (2) TMI 3 - AT - Service Tax

Service Tax Service tax by recipient services of goods transport operators Interest and Penalty

Summary

The Appellate Tribunal CESTAT (New Delhi) heard appeals filed by the Revenue against the Order-in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) held that penalty and interest would apply only if service tax was not paid within six months from a specific date. The Tribunal found no issue with the Commissioner's decision and dismissed the appeals.