2017 (3) TMI 469

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....ue in appeal relates to recovery of late fee of Rs. 20,000/- from the appellant under Section 70 of the Finance Act, 1994 read with Rule 7C of the Rules and imposition of penalty of Rs. 2,000/- under Section 77 (2) ibid for the period April 2011 to September 2011 and October 2011 to March 2012. Original authority confirmed the imposition of late fee and penalty. On appeal, Commissioner (Appeals) i....

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....ad filed ST-3 Return for the period Apr.11 to Sep.11 within the due date. Further after one year, he had found out that the above return had not yet been filed and filed the same on 26.04.2013. Same thing had happened in the case of ST-3 filed for the 2^nd half of 2011-12. Return for the 2nd Half had been filed on 25.04.2012. But it had been stopped at the stage of 'SAVE'. Further it had b....

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....e ACES system and indeed upto 'SAVE' status, shows that there was an intention to submit the same. However, the appellant is a semi-literate provider providing manpower service and as such the actual submission per se remained to be done inadvertently. 3. On the other hand, Ld. A.R reiterated the correctness of the impugned order. 4. Heard both sides and gone through the facts. Commissioner ....