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TMI Blog2021 (4) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 - HELD THAT:- The appellant was having temporary registration without PAN, they could not get the user id and password for filing returns on the net portal. Further, in spite of pursuance with the Service Tax Department, the Pan number could not be taken because Post Office was a Central Government Department under the Department of Post Telegraph. The appellant was issued online user Id and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appeal No.50966 of 2019 (SM) - FINAL ORDER NO.51139/2021 - Dated:- 11-3-2021 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant Ms. Tamnna Alam, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: The appellant is absent on call. Heard the ld. Authorised Representative for the respondent/Revenue and perused the appeal records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2015 was confirmed along with interest and further penalty was imposed under Rules 70, 76 and 77 of the Finance Act, 1994 and also late fine of ₹ 40,000/- (₹ 20,000/- x 2) for the half yearly ST-3 returns was imposed under Section 70 read with Rule 7(C) of Service Tax Rules. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had made sufficient compliance as service tax was already paid in time. Accordingly, the Commissioner (Appeals) was pleased to set aside the demand of service tax with interest as well as penalty under Sections 76 and 77 of the Act. He was also pleased to uphold the penalty under Section 70 read with Rule 7 (c). 5. Having gone through the grounds of appeal and considering the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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