2000 (5) TMI 1036 - AT - Service Tax

Service Tax (1) Penalty (2) Delay in filing ST-3 return (3) Appellant new assessee when service tax introduced at relevant time

Summary

The penalty of Rs. 9,700 for late filing of ST-3 return under Section 77 of the Finance Act, 1994 was reduced to Rs. 1,000. The appellant, a new assessee, filed three initial returns, leading to the penalty reduction based on previous tribunal decisions. The appeal was rejected except for the penalty modification.