Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2004 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (9) TMI 2 - CESTAT (MUMBAI)Extract: ....... only a procedural lapse and, there fore, penalty is not warranted for such a lapse. The case of the department is not that the respondent failed to discharge the service tax liability. The only lapse is delayed filing of return. Following the ratio of the decision in the case of R.B. Bahutule v. CCE, Mumbai (166) E.L.T. 233 the appeal is rejected.
|