2007 (5) TMI 238

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..... shown for not filing the prescribed return within time-limit specified under Rule 7 of the Service Tax Rules - penalties on the appellant are warranted under Section 76 and Section 77 - ST/69/2007 - A/1183/2007-WZB/Ah’bad - Dated:- 18-5-2007 - Shri M. Veeraiyan, Member (T) Shri Prashant Shah, Advocate, for the Appellant. Shri M.M. Mathkar, DR, for the Respondent. [Order] - Heard bo .....

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..... e due date. It is to be noted that in service tax matters, the duty becomes payable at the time of realization of the service charges. No valid reason has been shown for not filing the prescribed return within time-limit specified under Rule 7 of the Service Tax Rules. Therefore, penalties on the appellant are warranted under Section 76 and Section 77. 4. However, taking into account the entir .....

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