2001 (2) TMI 1 - AT - Service Tax

Penalty Service Tax (1) Delay in filing of return (2) Imposition of penalty is discretionary

Summary

The appeal was against a penalty imposed on the assessee for delay in filing a Service Tax return. The Commissioner set aside the relief given by the lower authority. The Tribunal upheld the Commissioner's decision, stating that the penalty amount was discretionary and not a minimum of Rs. 100 per day. The appeal was rejected.