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2000 (5) TMI 133
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....wa, Member (J)]. - After dispensing with the condition of pre-deposit of the penalty amount, we take up the appeal itself with consent of both sides as a short point is involved in this case. 2. Penalty of Rs. 9,700.00 has been imposed by the authority below under the provisions of Section 77 of the Finance Act, 1994 for late filing of ST-3 return. The said penalty has been imposed @ Rs. 100.00....
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...., I find that Service Tax was introduced as a new tax. I also observe that the appellant was a new assessee and was not conversant with the filing of the tax. Further, I also observe that the appellant was not doing any business and his tax return for the quarter was nil. Looking to the totality of the circumstances and the facts of the case, I hold that no case for imposing penalty is made out. I....