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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.......