1998 (5) TMI 2

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....l service tax payer. Revenue having on objection, the case was taken up for final disposal. The appellant is a stock broker, who has not conducted any business during the period 1994-1998. This is as per the certificate given by the U.P. Stock Exchange Association Ltd. on 21-1-1998. He was registered for collecting service tax on 5-12-1994. The show cause notice was issued to him for his failure t....

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....registration. The registration was taken by him, on being informed by the departmental officers that the registration was mandatory. Thereafter, for the quarter ending December, 1994, he filed a return in terms of Section 77 of the said Act in January, 1995. It was possible and necessary for the officers to have advised the present appellant to file a return for the earlier quarter also. In fact s....