TaxTMI 
TaxTMI 
2024 (5) TMI 670
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....d 27.12.2022. 2. The appellant is registered with the Service Tax Department for providing the services of 'Repair, Reconditioning, Restoration, or Decoration of Motor Vehicles'. Under Section 70 of the Act, the appellant was required to file the ST-3 returns by 25th of the month subsequent to the half year to which the return pertained. On the basis of the audit conducted by the Central Excise team for the period December 2012 to September 2016, it was found that the appellant failed to file the ST-3 returns for the period, October 2012 to March 2013, and April 2016 to September 2016, within the specified period. 3. Show cause notice dated 4/8.2.2019 was issued as to why late fee/penalty for non-filing of ST-3 returns amounting to Rs.40,....
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......................................... (iii) ......................................... Provided ......................................... Provided.......................................... Provided Also that where the gross amount of service tax payable is nil, the Central Excise Officer may, on being satisfied that thee is sufficient reason for not filing the return, reduce or waive the penalty.]" 6. In view of the specific provisions, the Authorities below ought to have exercised their powers and decided the issue in light thereof. The learned Authorised Representative has pointed out to the observations made by the Adjudicating Authority that the appellant while making the submissions in terms of the 3rd proviso to Rule 7C has no....
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....is no liability to file the ST-3 Returns and in line thereto, the 3rd proviso to Rule 7C has been inserted that, where the service tax payable is nil, the central excise officer has been empowered to either reduce or waive the penalty, on being satisfied that there is sufficient reason. I find that the present case is squarely covered in terms of the decisions referred above as well as the statutory provisions mentioned. 8. The next submission of the learned counsel for the appellant is that the period, which is now under consideration is October, 2012 to March, 2013 and for which, the show cause notice issued on 08.02.2019 is beyond the period of 5 years and hence, the same is not sustainable. I fully agree and accordingly, set aside the ....