Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 456 - AT - Service TaxPenalty u/s 77 - non-filing of returns - whether the appellant is required to be penalized under Section 77 of the Finance Act, 1994 for non-filing of ST-3 returns for the period April, 2007 to September, 2011 or otherwise? - Held that: - the appellant had not filed the returns during the period in question; had informed by the department on 08.02.2008, under a bonafide impression that his activity amounts to manufacturing. Section 70 mandates every person liable to pay the service tax for furnishing of returns to the Department return in such manner and in such a frequency; also provides for the submission of the returns belatedly on payment of late fee. The mandate of Section 70(1) states that this section will come into play when an assessee is liable to pay service tax - In the case in hand, it is seen from the records that the appellant has bonafide belief not paid the service tax and informed department on 08.02.2008, expressing that he is not liable to pay the service tax - there is no demand for service tax on the appellant, despite the fact that he had obtained service tax registration certificate from the Department and was discharging the service tax liability up to March, 2007. Penalties of non-filing of the returns are not sustainable - appeal allowed - decided in favor of appellant.
|