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TMI Blog2015 (9) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the Order-in-Appeal No. PD/ST-I/514/14 dated 28/03/2014 passed by Commissioner of Central Excise & Service Tax (Appeals), Mumbai-IV. 2. Vide the impugned order, the lower appellate authority has upheld the confirmation of penalty of Rs. 1,01,500/- imposed on the appellant, M/s. Rughani Brothers for delayed filing of the returns in terms of Rule 7C of the Service Tax Rules, 1994. Aggrieved of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional Superintendent vide order dated 09/02/2012 wherein he imposed a penalty of Rs. 10,000/- on the appellant under Section 77 of the Finance Act, 1994 for non-filing of returns. Subsequently, another show cause notice was issued vide notice dated 13/02/2012 proposing to demand a sum of Rs. 1,01,500/- being the late fee required to be paid by the appellant under Rule 7C of the Service Tax Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01,500/-. The appellant has already paid Rs. 10,000/- under Section 77 and one return has been filed in time. 6. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the lower authorities and submits that the maximum cap under Rule 7C for delayed submission of return is Rs. 20,000/- per return which came into force w.e.f. 08/04/2011. Therefore, imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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