2018 (1) TMI 1510

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.... Rep. For The Respondent : Sh. S.K. Singh, DR ORDER PER ANIL CHOUDHARY : The present appeal is filed by the Appellants against the Order-in-Appeal No. 159/ST/APPL/LKO/2017 dated 17.07.2017 passed by the Commissioner (Appeals) Customs, CGST & Central Excise, Lucknow. They were imposed with the penalty of Rs. 11,800/- for delay in filing of ST-3 return for 138 days in contravention to th....

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.... (a) It is not correct that Return for the Quarter 4/2012 to 6/2012 for depositing the Service Tax in the Government Exchequer was not sent before 25-11-2012. In fact the Return was sent manually on 18-10-2012 vide letter no. 820/PPS/c-3/vol-V dated 18-10-2012 in the shape of half-yearly return for the period 4/2012 to 9/2012 as there was no communication that the return was required to be s....

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....nt could submit the return for quarter ending 6/2012 separately which was duly incorporated in the half yearly return ending 9/2012 submitted to the Superintendent, Service Tax, under acknowledgement on 18/10/2012. (c) In the month of April, 2013 when the half yearly return of Service Tax for the period October, 2012 to March, 2013 was submitted only then Superintendent, Service Tax, info....