TMI Blog2018 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rule 7 of the Service Tax Rules, 1994, up to ₹ 1,000/-. When the penalty has been imposed under Section 77(2) of the Finance Act, 1994, in that circumstance penalty under Section 70 cannot be imposed on the assessee. penalty of ₹ 40,000/- imposed on the appellant is set-aside and penalty of ₹ 1,000/- imposed on the appellant under Section 77 of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2014 to March 2015. Therefore, the proceedings were initiated against the appellant to impose various penalties under Finance Act, 1994. The adjudicating authority passed the following order:- (I) I order the said assessee to pay an amount of ₹ 20,000/- for late filing of ST-3 return for the period April- Sept 2014 and ₹ 20,000/- late filing of ST-3 return for the period Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority. Aggrieved from the said order, the appellant is before me. 3. I have gone through the orders passed by the authorities below and also gone through the various provisions of Finance Act, 1994 and Rules thereof. As per Service Tax Rules, 1994, the Rule 7(1) prescribe that returns is to be filed half-yearly by 25 th of the following particular half year and if there is a default th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act or Service Tax Rules, if not penalty separately has been provided up to ₹ 10,000/-. Admittedly, in this case, the adjudicating authority has imposed penalty under Section 77(2) for contravention of the provisions under section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994, up to ₹ 1,000/-. When the penalty has been imposed under Section 77(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de and penalty of ₹ 1,000/- imposed on the appellant under Section 77 of the Finance Act, 1994 for contravention of provisions of Section 70 of the Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994, is confirmed. As, when penalty under Rule 7 has been imposed on the appellant, no late fees can be imposed. In that circumstances, impugned order imposing late fees on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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