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2017 (11) TMI 246 - AT - Service TaxPenalty u/s 70 of Finance Act, 1994 read with Rule 73 of STR 2004 - failure in filing the service tax return in time - Held that: - perusal of provisions of section 70 of the Finance Act, 1994, prior to its amendment and after the amendment effective from 08.04.2011, I find that with regard to six returns the appellant is liable to pay ₹ 12,000/- penalty at the rate of ₹ 2,000/- per return - the two returns pertaining to the period April 2009 to Sept. 2009 and April 2010 and Sept. 2010 were nil return and therefore, he is not liable to pay any penalty for the nil return. In all maximum penalty which can imposed on the appellant is ₹ 18,000/- and therefore the impugned order imposing the penalty of ₹ 1,80,000/- is wrong and illegal and infact the appellant is liable to pay only ₹ 18,000/- as penalty - appeal allowed in part.
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