2015 (11) TMI 1624

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....spondent. ORDER This stay application and appeal have been filed by the appellant with respect to OIA No. 213/BOL/2012, dated 29-10-2012 under which OIO No. 02/R-I/BDM/2010-11, dated 30-3-2011, passed by the Adjudicating authority has been upheld. Adjudicating authority has ordered recovery of late fee of Rs. 6000/- for late filing of ST-3 returns as per Rules 7 & 7C of the Service Tax Rules....

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....tion of late fee in filing the ST-3 returns by the lower authorities is upheld. 4. So far as imposition of penalty upon the appellant is concerned it is observed that a post office, being Govt. of India department, cannot be considered to have any mala fide in discharge of duty liability and late filing of returns, if late fee provided in the Statute and the Rules made therein, is complied....