https://www.taxtmi.com/caselaws?id=752617 CESTAT NEW DELHI held that penalty under Section 77 of Finance Act, 1994 read with Rule 7C of Service Tax Rules, 1994 for non-filing of ST-3 returns is not applicable when no services are provided. The tribunal ruled that filing obligation exists only when services are rendered. Additionally, the show cause notice dated 08.02.2019 was barred by limitation as it exceeded the five-year period. The demand was set aside on limitation grounds and the appeal was allowed, with the impugned order being overturned for lack of merit. en-us Fri, 10 May 2024 00:00:00 +0530 Wed, 15 May 2024 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752617 CESTAT NEW DELHI held that penalty under Section 77 of Finance Act, 1994 read with Rule 7C of Service Tax Rules, 1994 for non-filing of ST-3 returns is not applicable when no services are provided. The tribunal ruled that filing obligation exists only when services are rendered. Additionally, the show cause notice dated 08.02.2019 was barred by limitation as it exceeded the five-year period. The demand was set aside on limitation grounds and the appeal was allowed, with the impugned order being overturned for lack of merit. Case-Laws Service Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752617