Home Case Index All Cases Service Tax Service Tax + CGOVT Service Tax - 2014 (9) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 644 - CGOVT - Service TaxRevision applicable before the Government of India - Levy of penalty u/s 77 for delayed submission of ST-3 return in violation of Section 70 - Held that:- Government observes that the issue involved in impugned case is of delayed submission of ST-3 return in violation of Section 70 of the Finance Act, 1994. Government finds that this issue does not fall in the category of cases mentioned in proviso to Section 35B(1) of the Central Excise Act, 1944 and hence revision application is filed beyond jurisdiction and not maintainable under Section 35EE of the Central Excise Act, 1944. The applicant is required to file appeal before Hon’ble CESTAT. - application rejected.
|