2008 (3) TMI 143

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..... f late filing of returns prior to this date - issue of late filing of returns for the period prior to this date requires reconsideration, so matter is remanded - 742 of 2007-SM(BR) - - - Dated:- 7-3-2008 - S.S. KANG, VICE PRESIDENT Shri B.K. Sharma, Advocate for the appellant Shri A.K. Rastogi, SDR for the respondent [Order Per S.S. Kang Vice President] - Heard both sides. 2. .....

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..... ntention is that the appellant comes under the scope of Service Tax with effect from 16.6.05 when the person has been substituted in stead of commercial concern, therefore, there is no question of late filing of returns prior to this date. This aspect has not been considered by the lower authority. 4. The Revenue submitted that the appellant had not replied to any show cause notice nor appear .....

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