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2002 (6) TMI 1
Service Tax – Mandap Keeper - Penalty and Interest for late filing of return ... ... ... ... ..... e service tax on this particular service was introduced somewhere in the middle of July, 1997 and the returns for September, October and November were delayed by the new assessee. We observe from the chart, extracted herein above, that the delay has been considerably reduced in each subsequent month. We therefore find, that relying upon the decisions of this Tribunal in such cases, the order of the Commissioner, reviewing the decision of the lower authority and increasing the penalties cannot be upheld. We, therefore would set aside order of the Commissioner, under appeal before us. (c) The appellants have not taken any grounds, in appeal, or made any prayer against the Order of the ld. Deputy Commissioner, Central Excise (Service tax) which is restored due to the setting aside of the order of the Commissioner. We would, in this view, not interfere with the order of the Deputy Commissioner. 3. In view of our findings, the Order of Commissioner is set aside and appeal allowed.
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