1999 (12) TMI 827 - AT - Service Tax

Summary

The main appeal was taken up for disposal with the consent of both parties as it was covered by a precedent Bench Order. The appellant filed ST-3 Returns late, resulting in a penalty of Rs. 7,700. The Tribunal reduced the penalty to Rs. 1,100 based on the precedent order. The appeal was allowed in part, and the stay application was disposed of.