1999 (5) TMI 1 - AT - Service Tax

Service Tax (Reference to High Court) Delay submission of ST-3 return and not filed in prescribed form ST-3 imposition of penalty is mandatory

Summary

The Appellate Tribunal CEGAT, CALCUTTA held that the minimum penalty under Section 77 of the Finance Act, 1994 for late submission of S.T. 3 return is Rs. 100 and the maximum penalty is Rs. 200 per day. The Revenue requested the question to be referred to the High Court for interpretation of the legal provision. The question referred to the High Court is whether the minimum penalty under Section 77 is Rs. 100 only or Rs. 100 per day for failure to submit the requisite return in Form S.T.3. The Registry is directed to refer the question to the High Court.