2019 (3) TMI 1051

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....On examination of appellants service tax registration certificate No. TMPAS3156KST001, Department noticed that most of the ST-3 returns of the appellant have been filed late and one written has not been filed even till date. It was also observed that the service tax amounting to Rs. 1,25,276/- qua the afore-mentioned services, has been paid only through Cenvat credit and the service tax amounting to Rs. 17,98,548/- has been paid through book adjustment during the period 2014-2015. Alleging the said payment to be in violation of Section 68 (1) of the Finance Act, 1994 and Rule 6 (2) of Service Tax Rules, 1994 that a show cause notice No. V (ST) Adj./UDR/109/2016/1434 dated 22/04/2016 was served upon the appellant proposing the recovery of th....

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....g Authority itself. It is impressed upon that as per the mandate of the Act, the returns have to be filed on a specific time, the late filing thereof invites the penalty of late fee. With these submissions, the appeal is prayed to be dismissed. 4. After hearing the learned AR and perusing the entire appeal record and the background of facts. I am of the opinion that the only issue to be adjudicated here is as to whether the Department is entitled to levy late fee where the ST-3 returns have not been filed in time. The relevant provision need to be looked into for the purpose is Section 68 (1) of Finance Act, 1994 which requires every person providing service to any person to pay service tax at the rate specified in Section 66 ibid in such ....