TMI Blog2009 (10) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant 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. Aggrieved by the same the appellant is before me. 3. Today the appeal is listed for admission as being the amount involved is less than Rs.50,000, i.e., Rs. 29,938. 4. None appeared for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the revenue, which is a grave error on the part of the appellant and the same cannot be ignored. This Tribunal has also held in the case of Pandurang Travels v. CCE [2009] 21 STT 254 (Mum. - CESTAT) that although the appellant's turnover is below the taxable limits but in case the appellant has collected the service tax from their customers in that case the appellant has to deposit the same wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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