2014 (12) TMI 1134

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....borty, A.C. (AR), for the Respondent. ORDER Revenue as well as M/s. Ahinsha Properties Ltd. filed Appeals challenging the Order-in-Original No. 11/Commr/ST/Kol/2010-11, dated 24-8-2010. 2. The appellant, M/s. Ahinsha Properties Ltd. (S.T. Appeal No. 376/10) vide their letter dated 13-5-2013 has requested for withdrawal of the appeal. Shri Sushil Kr. Goyal, ld. F.C.A. reiterated the said re....

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....n 78 of the Finance Act, 1994. 6. The ld. advocate for the Respondent M/s. Ahinsha Properties Ltd. drew our attention to second proviso to Rule 7C of Service Tax Rules, 1994 which reads as under :- 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 retu....