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M/s SUCHAK MARKETING PVT LTD Versus COMMISSIONER OF SERVICE TAX, KOLKATA - 2013 (6) TMI 641 - CESTAT KOLKATA - Service Tax
......... 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. The ld. A.R. could not produce anything contrary to the said Circular. Besides, I find that as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. A similar view has been held by this Tribunal in the case of M/s Amrapali Barter Pvt. Ltd. and M/s Vijay Laxmi Promoters Pvt. Ltd. Vs. Commr. of Service Tax, Kolkata bearing its Order No.A-879-880/Kol/2012 dated 14.12.2012. In these circumstances, the order of the ld. Commissioner (Appeals) is set aside and the appeal filed by the appellant is hereby allowed. Appeal is allowed. (Dictated and Pronounced in the open Court)