2013 (6) TMI 641

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....: This is an appeal filed by the appellant against the Order-in-Appeal No.146/ST/Kol/2012 dated 7.5.2012 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated facts of the case are that the appellants are engaged in providing the taxable services under the category of 'construction in respect of commercial or industrial building and civil structure services'. For rendering....

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.... under Rule 7C of Service Tax Rules. Hence, the present appeal. 3. None present for the appellant in spite of notice of hearing having been sent to them well in advance. 4. The ld. A. R. appearing for the Department, has reiterated the findings of the ld. Commissioner (Appeals) and submitted that the ld. Commissioner (Appeals) has already dropped the penalty under Section 77 of the Finance A....

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.... I find that as per Rule 7C of the Service Tax Rules, in the event, 'nil' returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. A similar view has been held by....