2007 (10) TMI 42 - AT - Service Tax

Order of adjudicating authority of imposing penalty of Rs. 500 for not taking registration and Rs. 1, 000 for delay in filing ST-3 returns is upheld Comm.(A) decision of setting aside penalty is not sustainable

Summary

The Appellate Tribunal CESTAT, Mumbai upheld penalties of Rs. 500 for non-registration and Rs. 1000 for non-filing of ST-3 returns, despite setting aside penalty for non-payment of collected service tax. The appeal was allowed partly.