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2015 (7) TMI 634 - CESTAT AHMEDABAD

2015 (7) TMI 634 - CESTAT AHMEDABAD - 2015 (40) S.T.R. 748 (Tri. - Ahmd.) - Imposition of late fees - Section 77 - Delay in filing of returns - Held that:- Service tax for the period October, 2011 to March, 2012 was already paid by the appellant which was approximately ₹ 1400/- for the period April, 2012 to June, 2012 as no services were provided. Therefore, service for the latter period tax liability was NIL. - It is not case of demand of service tax which was paid by the appellant before .....

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ER NO. A/10626/2015 - Dated:- 8-5-2015 - H. K. Thakur, Member (T),J. For the Appellant : Shri Vipur Khandar, CA For the Respondent : Shri Jitendra Nair, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-036-14-15 dated 08.05.2014. The issue involved in the present appeal is imposition of late fee penalty under Section 77 of the Finance Act, 1994 for delay in filing of ST-3 returns for the period October, 2011 to March, 2012 and April, .....

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o virus in computer system & deletion of accounting records appellant were unable to e file return on line. (b) Due to absenteeism of our account people, disturbance in system and also user name and password is blocked on that date, acesadmin@icesgate.gov.in due to various reason appellants was not able to file ST-3 return in time. But your honor, appellant has filed suomotu ST-3 return with the dept s. 3. That for the period April, 2012 to June, 2012 there was NIL payment of service tax and .....

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alties as per CBEC Circular Dated 03.10.2007. 4. Shri J. Nair, (AR) appearing on behalf of the Revenue argued that in the present proceedings, it was not a case of payment of service tax therefore, CBEC Circular Dated 03.10.2007 is not applicable. That there is statutory imposition of late fees under Section 77 of the Finance Act, 1994. It was his case that because of different facts in the present appeal the judgement of Nischint Engineering Consultants Pvt. Ltd. vs. Commissioner of Central Exc .....

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r the period April, 2012 to June, 2012 as no services were provided. Therefore, service for the latter period tax liability was NIL. So far as, imposition of late fees where the service tax payable was nil, Kolkata Bench of CESTAT in the case of Amrapali Barter Pvt. Ltd vs. Commissioner of Service Tax, Kolkata has held as follows:- Heard both sides and perused the records. Undisputedly, the appellant were registered with the Service Tax Department for providing taxable services. It is also not i .....

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le 7C of the Service Tax Rules, in the event nil returns are filed, the Service Tax Appeal Nos. 394-395/2012 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 each of the Appellant during the period April, 2005 to March, 2008. In these circumstances, the order of the ld. Commissioner (Appeals) is set aside and the appeals filed by the A .....

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