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M/s SUCHAK MARKETING PVT LTD Versus COMMISSIONER OF SERVICE TAX, KOLKATA - 2013 (6) TMI 641 - CESTAT KOLKATA
Penalty for late filing of Nil return - Held that - in view of the Board s Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - 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. - Penalty dropped.