1997 (2) TMI 1

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..... rder passed by the Commr. (Appeals) imposing a penalty of Rs. 9,000/-. 2. The facts of the case are that the appellant is required to file Quarterly return ST-3 in terms of Section 70(1) of the Finance Act, 1994 for the Quarter ending September, 1994. As the appellant did not submit the requisite return in time, a show cause notice was issued to the appellant asking him to explain as to why pe .....

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..... ubmitted that the appellant was a new assessee and he was not conversant with the precise requirement of the law; that it was his first return and therefore, some problem was faced by him. 5. After careful consideration of the submissions, I find that service tax was introduced as a new tax. I also observe that the appellant was a new assessee and was not conversant with the filing of the ta .....

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