TaxTMI 
TaxTMI 
2017 (3) TMI 469
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....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) in respect of one appeal for the earlier p....
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....o 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 2nd 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 been filed on 26.04.2013 only. However, it is ....
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....hows 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 (Appeals) has fairly taken cognizance of the fact ....