2001 (11) TMI 1 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the penalty imposed on M/s. West Minister International (P) Ltd. for late submission of returns under Section 70 of the Finance Act, 1994. The penalty was reduced to Rs. 2000 as per the amended Section 77, despite the appellant's argument of reasonable cause for the delay in filing returns. The appeal was disposed of accordingly.