2015 (11) TMI 1624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion and appeal have been filed by the appellant with respect to OIA No. 213/BOL/2012, dated 29-10-2012 under which OIO No. 02/R-I/BDM/2010-11, dated 30-3-2011, passed by the Adjudicating authority has been upheld. Adjudicating authority has ordered recovery of late fee of Rs. 6000/- for late filing of ST-3 returns as per Rules 7 & 7C of the Service Tax Rules, 1994, read with Section 70 of the Fina .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the lower authorities is upheld. 4. So far as imposition of penalty upon the appellant is concerned it is observed that a post office, being Govt. of India department, cannot be considered to have any mala fide in discharge of duty liability and late filing of returns, if late fee provided in the Statute and the Rules made therein, is complied and also when the entire Service tax liabilit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X