New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

SERVICE TAX ON LIQUIDATED DAMAGES Excise duty liabilities on one FG use in other FG within the Factory Export Without Central Excise registration Excise Duty on Tooling developed by Supplier SERIES OF INVOICES service tax credit on commission service received 1% interest penalty when cenvat credit reversed without utilising Treatment of Share Issue Expenses in realtion to increased Authroised Capital Service Tax & Vat Bot charged on Window 8.1 Professional purchased transportation of goods by railway
Home Case Index 2013 (6) TMI Service Tax Tri Service Tax + Tri
← Previous Next →

Please login.

Only paid members can access this page.

User Login
Username  
Password  
 
Stay sign in
 
 
 
New User / Registeration
Forget Password - Click here to Retrieve

Buy this Document - Rs. 500/- only - or - Subscribe Annual Package


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)



 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options


Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.