1997 (2) TMI 1 - AT - Service Tax

Service Tax - New assessee not conversant with the filing of tax (1) Non-filing of ST-3 return (2) Penalty

Summary

The appellant challenged a penalty of Rs. 9,000 imposed for not filing a Quarterly return ST-3 on time. The Tribunal waived the penalty as the appellant was a new assessee, not doing any business, and the tax return was nil. The appeal was allowed, and the penalty was set aside. (Case: 1997 (2) TMI 1 - CEGAT, NEW DELHI)