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2018 (5) TMI 1237 - AT - Service TaxPenalties - non-submission of the said ST-3 Returns - applicability of section 70 of FA - Held that: - the appellant though was registered under taxable service provider but for the year 2005-08, he had not rendered any taxable service. Though, this fact was not known to the Department till they served the letter, upon the appellant as are mentioned in the show cause notice. But in view of Show Cause Notice being silent about any tax liability of appellant during the relevant period, it stands clear that the appellant was not liable to pay tax - since for the period 2005 to the period 2008 the appellant was not liable to pay tax, he is out of the ambit of Section 70 of Finance Act, 1944 Any penalty imposed upon him under Section 7C of Service Tax Rules is not applicable as the word used in the said Section is also assessee and the appellant in the given circumstances does not fall under that category for that particular period. Appeal allowed - decided in favor of appellant.
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