2025 (5) TMI 67

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....he provisions of Section 67 and 68 of the Finance Act, 1994. 2. The appellant submitted their reply vide letter dated 01.09.2021 submitting that by virtue of Notification No. 10/2014-ST dated 11.07.2014 hundred percent of service tax liability has been shifted to service receiver. The same was accepted. However, it was observed that the appellant has not filed ST-3 returns as prescribed within time limit under Section 70 of the Finance Act read with Rule 7 of Service Tax Rules, 1994. Hence is liable for penal action under Section 70 of the Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994. 3. Based on these observations, the appellant was served with the Show Cause Notice No. 16-17/2020-21 dated 20.10.2021 proposing to rec....

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....e recipient by virtue of Notification No. 10/2014-ST dated 11.07.2014. 7. I also peruse Section 70 of Finance Act 1994 under which the demand is confirmed. It reads as follows: Section 70. Furnishing of returns - (1) every person liable to pay the service tax shall himself asses 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, for delayed furnishing of return, as may be prescribed. (2) the person or class of persons notified under sub-section (2) of section 69, shall furnish to the Superintendent of Central Excise, a return in such form and in such man....