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2024 (5) TMI 670 - CESTAT NEW DELHILevy of penalty u/s 77 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 - non-filing of returns - time limitation - HELD THAT:- The requirement to file the ST-3 Returns, as provided in Section 70 of the Finance Act, 1994, is only in the event where the services are provided. Once no service is provided, there is no liability to file the ST-3 Returns and in line thereto, the 3rd proviso to Rule 7C has been inserted that, where the service tax payable is nil, the central excise officer has been empowered to either reduce or waive the penalty, on being satisfied that there is sufficient reason. Time Limitation - SCN issued on 08.02.2019 is beyond the period of 5 years - HELD THAT:- The show cause notice issued on 08.02.2019 is beyond the period of 5 years and hence, the same is not sustainable - the demand set aside on the ground of limitation being beyond the period of 5 years. There are no merit in the impugned order and the same deserves to be set aside - appeal allowed.
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