2002 (6) TMI 1 - AT - Service Tax

Summary

The appellant firm owning a Kalyana Mandap was liable to pay service tax from July 1997. There was a delay in paying service tax for September, October, and November 1997. The Deputy Commissioner imposed penalties, which were later revised by the Commissioner. The Tribunal set aside the Commissioner's order and allowed the appeal based on precedents and the reduction in delays over subsequent months. The order of the Deputy Commissioner was not interfered with.