2018 (1) TMI 1510

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....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 the provisions of Section 70 of the Act.....

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....he 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 submitted quarterly starting from quarter endin....

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.... 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, informed the Appellant that two nos. quarterly returns for the....