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2015 (11) TMI 1624

Recovery of late fee - penalty u/s 77 of FA, 1994 - late filing of ST-3 returns as per Rules 7 & 7C of the STR, 1994, read with Section 70 of the FA, 1994 - Held that: - No provision has been relied upon by the appellant under which such late fee can be waived - demand of late fee upheld.

Imposition of penalty - Held that: - a post office, being Govt. of India department, cannot be considered to have any mala fide in discharge of duty liability and late filing of returns, if late fee provided in the Statute and the Rules made therein, is complied and also when the entire Service tax liability was reflected in the returns - penalty waived.

Appeal disposed off - decided partly in favor of appellant.


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