2008 (4) TMI 200 - AT - Service Tax

Delay of 43 days in filing the appeal - appellant stated that there were many disputes between the Cable Operators and therefore the appellant had to go to the police station quite often so they could not attend to matters relating to this appeal in time, which resulted in a delay delay condoned penalties imposed by commissioner in revision order - As service tax and interest had already been paid, full waiver of the pre-deposit of the penalties imposed is granted

Summary

The Appellate Tribunal CESTAT Bangalore condoned a delay of forty-three days in filing an appeal due to disputes faced by the Cable Operators. The Tribunal allowed the COD application and waived the pre-deposit of penalties imposed, as service tax and interest had already been paid.