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2020 (9) TMI 120 - CESTAT KOLKATANon-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - Contravention of provisions of Section 70 of the Finance Act, 1994 as amended read with Rule 7 of Service Tax Rules, 1994 - period from April, 2008 to September, 2008 and October, 2008 to March, 2009 - HELD THAT:- The appellant assesse was registered with the Service Tax Authorities and was filing the ST-3 Return right from April, 2006 to March, 2008. Thereafter, the appellant entertained a view that they are no more liable to pay service tax and stopped filing ST-3 Returns without giving any intimation to the Department. It is my considered view that the appellant assesse should have intimated the Department by filing either NIL ST-3 Returns or an intimation explaining the reasons for non-filing of service tax returns. Similarly, the adjudicating authority should have called for the details and further when an appeal was already pending before the first Appellate Authority for the period April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. Matter remanded to the adjudicating authority to decide the matter in denovo proceeding after calling for the details from the appellant assesse and also wait for the order of the first Appellate Authority in an appeal, which is pending for the period April, 2006 to March, 2008 - appeal allowed by way of remand.
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