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Rughani Brothers Versus Commissioner of Service Tax Mumbai

Imposition of penalty - Delay in filing returns - Held that:- Rule 7C read with first proviso makes it abundantly clear that the maximum penalty that can be imposed under the said Rule is the one prescribed under Section 70. During the impugned period i.e. April 2008 to March 2011 the maximum penalty that could be imposed under Section 70 was ₹ 2,000/-. Therefore, in respect of six returns, the maximum penalty that could have been imposed was only ₹ 12,000/- and not more than that am .....

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(AR) ORDER Per: P R Chandrasekharan: The appeal is directed against the Order-in-Appeal No. PD/ST-I/514/14 dated 28/03/2014 passed by Commissioner of Central Excise & Service Tax (Appeals), Mumbai-IV. 2. Vide the impugned order, the lower appellate authority has upheld the confirmation of penalty of ₹ 1,01,500/- imposed on the appellant, M/s. Rughani Brothers for delayed filing of the returns in terms of Rule 7C of the Service Tax Rules, 1994. Aggrieved of the same the appellant is bef .....

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ey were not required to file the returns. However, the department issued notice dated 25/08/2011 directing them to file returns and also to pay penalty for non-filing of the returns under Section 77 of the Finance Act, 1994. The said notice was adjudicated by the jurisdictional Superintendent vide order dated 09/02/2012 wherein he imposed a penalty of ₹ 10,000/- on the appellant under Section 77 of the Finance Act, 1994 for non-filing of returns. Subsequently, another show cause notice was .....

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