2001 (4) TMI 5 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, Mumbai admitted and heard an appeal regarding delayed filing of Service Tax returns by a Consulting Engineer for four quarters. The penalties imposed by the Deputy Commissioner were partially vacated by the Commissioner (Appeals) due to new procedures and confusion. The appellant, a retired engineer motivated by social service, had the remaining penalties set aside by the Tribunal considering his expertise and age.