2008 (3) TMI 82

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..... 2005 to Sept. 2005 - penalty imposed on ground that appellant failed to file returns for period April to Sept. 2005 - issue of late filing of returns for the period prior to 16.6.05 requires reconsideration – matter remanded - ST/742/2007-SM(BR) - 512/2008-SM (BR)(PB), - Dated:- 7-3-2008 - SHRI S. S. KANG, VICE PRESIDENT [Order]- Heard both sides. 2. The appellant filed this appeal c .....

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..... es under the scope of Service Tax with effect from 16.6.05 when the person has been substituted in stead of commercial concern, therefore, there is no question of late filing of returns prior to this date. This aspect has not been considered by the lower authority. 4. The Revenue submitted that the appellant had not replied to any show cause notice nor appeared before the adjudicating authorit .....

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