9911796707
TMI Blog2012 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... led in time and hence no penalty can be imposed under Section 77 - For Quarter July 2006 to September 2006 Form ST-3 return produced by the assessee specifically indicating the taxable service rendered from said Quarter is ‘Nil’ - if there are no services rendered during the relevant period there cannot be any demand of Service Tax liability and consequently no delayed payment – against revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He would reiterate the grounds of appeal. 4. Ld.Counsel appearing on behalf of the appellant would draw my attention to Paragraphs 6 7 of the first appellate authority s order. He would also produce a copy of the Service Tax return for the period April 2006 to September 2006 filed with the authorities and submits that there was no tax liability as no taxable service was provided during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the same has been filed in time and hence no penalty can be imposed under Section 77 of Finance Act, 1994 (32 of 1994). Hence, the lower authority s impugned order to that extent is set aside. 7. With regards to allegation in the proceedings that Service Tax of Rs.25,53,214/- for the quarter 1.7.06 to 30.9.06 has been paid late by 44 days and also there is a short payment of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this factual finding. If that be so, the first appellate authority s order of setting aside penalties under Section 77 is correct. 8. As regards the penalty set aside by first appellate authority under Section 76 of Finance Act, 1994, for the quarter ending 30.09.2006, I find from the Form ST-3 return produced by ld.Counsel for the assessee, that the said form specifically indicate the taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
