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2017 (3) TMI 469 - AT - Service TaxRecovery of late fee u/s 70 of the FA, 1994 read with Rule 7C of the Rules - imposition of penalty u/s 77 (2) ibid - appellant claims that is a semi-literate provider providing manpower service and as such the actual submission per se remained to be done inadvertently - Held that: - appellant had finished filing of he returns upto the stage of ‘Save’ status. However, electronic-submission thereof was effected only on 26.4.2013 - e-filing status of the appellant is non-intentional and simply it is ignorance of their part. It is also not disputed that in the initial stages of the ACES implementation even established assesees with sufficient infrastructure were facing problems of e-filing returns etc. due to teething problems - returns had been prepared in the system but, only not submitted, demand cannot be raised - appeal allowed - decided in favor of appellant.
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