2018 (5) TMI 1237

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.... Present for the Respondent: Mr.K. Poddar, D.R. PER: RACHNA GUPTA Facts in brief for the present appeal are that the assessee admittedly is the holder of Service Tax Registration No.AEIPR0843OST001 engaged in providing taxable services as defined under Section 65 of the Finance Act, 1994. The present appellant has not filed ST 3 return for the period October, 2008 to June 2012 as was requi....

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....appeal by reducing the amount of late fee from Rs. 1,60,000/- to Rs. 70,000/-. 2. Being aggrieved of this order, the appellant has approached the present Tribunal. Argument of the parties heard, where the appellant has relied upon the Circular No.97/08/070ST dated 23.08.2007 para 6.1 of Service Tax Rules 1994 thereof and has also relied upon the judgement of this Tribunal in the case of Suchak ....

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....f assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency and with such late fee not exceeding twenty thousand rupees, for delayed furnishing of return, as may be prescribed." 5. The bare perusal makes it clear that the Service Tax return has to be furnished by every such person,....

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.... tax. Hence, the applicability of Section 70 of Finance Act, as is relied upon by the Department, while issuing the show cause notice is not sustainable. The orders under appeal have just relied upon the Circular of 23.08.2007, which subsequently stands withdrawn. Hence the point of actual contention has not been touched by the authorities below. 6. In view of entire above discussion, I hold th....