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2009 (10) TMI 278 - AT - Service TaxBanking and other financial services- The appellant is registered under the category of Banking and Financial Services. It was alleged by the Department that the appellant has failed to pay service tax on due dates and it was also alleged that the appellant has failed to file ST-3 Return. In view of these contraventions, penalty under sections 76 and 77 and late fee under section 70 of the Finance Act were proposed and the same were confirmed. Held that- the appellant collected the service tax from their customers and failed to deposit the same within the time with the department and also not filed the Service Tax Return which are in contravention of the provisions of the Finance Act. For that the appellant is liable for penal action and the lower authorities has rightly imposed penalty on the appellant.
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