2011 (2) TMI 764

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....) Present for the Appellant      :  Shri Ramasuramanian, Advocate Present for the Respondent   :  Shri M.M. Ravi Rajendran, JDR PER SHRI S. S. KANG The applicant has filed this application for waiver of pre-deposit of service tax amount of Rs. 1,28,576/-, interest and penalty. The contention of the applicant is that the applicant had filed a....

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....e rules, the revised return is be filed within 60 days.  Therefore the impugned demand is sustainable. 3. We find that the revised return as provided under Rule 7B should be filed within 60 days from the date of submission of the original return.  Rule 7C of Service Tax Rules, 1994 reads as follows: "7C. Amount to be paid for delay in furnishing the prescribed return.  Where t....

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.... submission of return, shall not exceed the amount specified in section 70 of the  Act : Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded : [Provided also that where the gross amount of service tax payable is....