9911796707
TMI Blog2009 (10) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the category of Banking and Financial Services. It was alleged by the Department that the appellant has failed to pay service tax on due dates and it was also alleged that the appellant has failed to file ST-3 Return. In view of these contraventions, penalty under sections 76 and 77 and late fee under section 70 of the Finance Act were proposed and the same were confirmed. Held that- the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dates and it was also alleged that the appellant has failed to file ST-3 Return. In view of these contraventions, penalty under sections 76 and 77 and late fee under section 70 of the Finance Act were proposed and the same were confirmed. Aggrieved by the same the appellant is before me. 3. Today the appeal is listed for admission as being the amount involved is less than Rs.50,000, i.e., Rs. 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on limit, did not deposit the same with the revenue, which is a grave error on the part of the appellant and the same cannot be ignored. This Tribunal has also held in the case of Pandurang Travels v. CCE [2009] 21 STT 254 (Mum. - CESTAT) that although the appellant's turnover is below the taxable limits but in case the appellant has collected the service tax from their customers in that case the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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