1998 (5) TMI 2 - AT - Service Tax

Service Tax Appellant was not an active member, under impression of that he was not required to furnish a return or even to obtain registration .

Summary

The Appellate Tribunal CEGAT, New Delhi admitted the appeal of an individual service tax payer, a stock broker, who did not conduct any business during 1994-1998. The appellant was penalized for not filing quarterly returns, but the penalty was remitted as the officers did not advise him properly.