2005 (4) TMI 324

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..... Shri N.K. Mishra, JDR, for the Respondent. [Order]. Heard Shri A.D. Ray, Advocate for Appellant and Shri N.K. Mishra, JDR for Respondent. Mr. Ray submits that since Service Tax was introduced for the first time, the appellant did not know that he was required to submit quarterly return even when he was not paying any Service Tax. After knowing that he was required to file return, the .....

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..... f the Assistant Commissioner that they have not paid service tax at GTO at Ballasore for which a Nil return for the quarter ending December, 97 to June, 1998 was submitted. It is clear that the appellant failed to submit the return in time but there was no service tax liability on the appellant. 4. In the case of Ashok Rastogi v. Commr. of Central Excise, Kanpur it has been held that : Pena .....

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