9911796707
TMI Blog2011 (2) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Ramasuramanian, Advocate Present for the Respondent : Shri M.M. Ravi Rajendran, JDR PER SHRI S. S. KANG The applicant has filed this application for waiver of pre-deposit of service tax amount of Rs. 1,28,576/-, interest and penalty. The contention of the applicant is that the applicant had filed a return under Rule 7 of the Service Tax Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 60 days. Therefore the impugned demand is sustainable. 3. We find that the revised return as provided under Rule 7B should be filed within 60 days from the date of submission of the original return. Rule 7C of Service Tax Rules, 1994 reads as follows: "7C. Amount to be paid for delay in furnishing the prescribed return. Where the return prescribed under rule 7 is furnished a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in section 70 of the Act : Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded : [Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority in view of the provision of Rule 7C of the Rules. The impugned order is set aside, after waiving pre-deposit of the amount of service tax, interest and penalty and the matter is remanded to the adjudicating authority to decide the issue afresh after offering an opportunity of hearing to the appellant. The appeal is allowed by way of remand. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
