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TMI Blog2013 (1) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... AC (AR) Per: D.M. Misra: These two appeals are filed by the appellants against order-in-appeal No. 144-145/ST/KOL/2012 dated-30/4/2012 passed by the Commissioner of Central Excise (Appeals), Kolkata. 2. Briefly stated facts of the case are that the applicants are engaged in providing the taxable services under the category of 'construction in respect of commercial or industrial building and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs.12,000/- against each of the Appellant under Rule 7C of Service Tax Rules. Hence the appeals. 3. The Ld. Advocate appearing for the appellants had submitted that in view of the circular No. 97/8/07-ST dated 23/8/07, they were not supposed to file half yearly returns in ST-3 form as the liability to pay service tax during the said period was nil. She has further submitted that durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with the Service Tax Department for providing taxable services. It is also not in dispute that during the period April 2005 to March, 2008, they have not provided any service and also they have not filed any returns with the Department. They have filed six ST-3 nil Returns belatedly on 18/11/2008. I agree with the Ld. Advocate that in view of the circular dated 23/8/2007, in the event no ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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