2004 (9) TMI 2 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT (Mumbai) rejected the Revenue's appeal against the Commissioner (Appeals) order. The Commissioner (Appeals) ruled that delayed filing of returns is a procedural lapse and not grounds for penalty, citing relevant case law. The Tribunal upheld this decision, stating that the respondent had discharged their service tax liability and only had a delay in filing returns. The appeal was rejected following the decision in the case of R.B. Bahutule v. CCE, Mumbai.