9911796707
TMI Blog2015 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ed during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/-, as the amount of penalty has to be appropriate to the service tax liability which was also paid by the appellant in time. - Decided partly in favour of assessee. - Appeal No. ST/11944/2014 - ORDER NO. A/10626/2015 - Dated:- 8-5-2015 - H. K. Thakur, Member (T),J. For the Appellant : Shri Vipur Khandar, CA For the Respondent : Shri Jitendra Nair, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-036-14-15 dated 08.05.2014. The issue involved in the present appeal is imposition of late fee penalty under Section 77 of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that once the entire service tax is paid then, there is no need to issue Show Cause Notice for imposition of penalties as per CBEC Circular Dated 03.10.2007. 4. Shri J. Nair, (AR) appearing on behalf of the Revenue argued that in the present proceedings, it was not a case of payment of service tax therefore, CBEC Circular Dated 03.10.2007 is not applicable. That there is statutory imposition of late fees under Section 77 of the Finance Act, 1994. It was his case that because of different facts in the present appeal the judgement of Nischint Engineering Consultants Pvt. Ltd. vs. Commissioner of Central Excise, Ahmedabad (supra) is not applicable. 5. Heard both sides and perused the case records. In the present proceedings, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed by each of the Appellant during the period April, 2005 to March, 2008. In these circumstances, the order of the ld. Commissioner (Appeals) is set aside and the appeals filed by the Appellants are hereby allowed. Appeals are allowed. In view of the above late fee for a late filing of ST-3 returns, for the period April, 2012 to June, 2012 when service tax payment was NIL, is required to be set-aside. 6. So far as late fee confirmed with respect to late filing of ST-3 return for the period October, 2011 to March 2012. A liability of ₹ 25,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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