TMI Blog2013 (6) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to that circular - as per Rule 7C of the Service Tax Rules, in the event, 'nil' returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued to them proposing penalty under Rule 7C of the Service Tax Rules, 1994 and Section 77 of the Finance Act, 1994. The adjudicating authority directed the appellants to pay Rs.12,000/- for each ST-3 Return and also imposed penalty of Rs.2,000/- under Section 77 of the Finance Act, 1994 against the appellant. Aggrieved by the same, the appellant had filed appeals before the ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the service tax Department for providing taxable services. It is also not in dispute that during the period April 2005 to March 2008, they have not provided any service and also they have not filed any returns with the Department. They have filed six ST-3 Returns belatedly on 18.11.2008. I find that in view of the Board's Circular No.97/8/07-ST dated 23.08.2007, in the event, no service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
