1998 (5) TMI 2

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....hat the appellant is an individual 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 wa....

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....red to file a return or even to take 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 fo....