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2011 (2) TMI 764 - CESTAT, BANGALOREWaiver of pre-deposit - The contention of the Revenue is that the applicant filed return under Rule 7 of the Rules - When the Revenue pointed out certain discrepancies, the applicants filed revised return after a lapse of 11 months and as per the rules, the revised return is be filed within 60 days - Held that:- The provision of Rule 7C of the Rules, the revised return cannot be ignored simply on the ground that the same has been filed after a period provided under Rule 7B of the Rules - Thus, the matter requires re-consideration by the adjudicating authority in view of the provision of Rule 7C of the Rules - The appeal is allowed by way of remand.
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