PROFESSIONAL COACHING CLASSES CENTRE Vs. C.S.T.-SERVICE TAX
LAWS(CE)-2015-5-37
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 08,2015

Professional Coaching Classes Centre Appellant
VERSUS
C.S.T. -Service Tax Respondents




JUDGEMENT

H.K.THAKUR, MEMBER (T) - (1.)THIS appeal has been filed by the appellant with respect to OIA No. AHM -SVTAX -000 -APP -036 -14 -15 dated 08.05.2014. The issue involved in the present appeal is imposition of late fee penalty under Section 77 of the Finance Act, 1994 for delay in filing of ST -3 returns for the period October, 2011 to March, 2012 and April, 2012 to June, 2012.
(2.)Shri Vipul Khandar, (C.A.) appearing on behalf of the appellant argued that the appellant has paid the entire service tax involved in the relevant ST -3 returns which were filed on 01.02.2013 and 06.02.2013. That the reasons for late filing were as follows: -
(a) Initially appellant were not aware regarding the provision has been changed in respect of for the filing of ST -3 return, whereby the condition for the mandatory E -filing ST -3 return. On the date of filing 25th due to virus in computer system & deletion of accounting records appellant were unable to e -file return on line.

(b) Due to absenteeism of our account people, disturbance in system and also user name and password is blocked on that date, acesadmin@icesgate.gov.in due to various reason appellants was not able to file ST -3 return in time.

But your honor, appellant has filed suo motu ST -3 return with the depts.

(3.)THAT for the period April, 2012 to June, 2012 there was NIL payment of service tax and in view of CESTAT Kolkata judgment in the case of Amrapali Barter Pvt. Ltd. vs. Commissioner of Service Tax, Kolkata : 2013 (32) S.T.R. 456 (Tri. - Kolkata) no late fees are payable, if, the service tax payable is NIL. He also relied upon the case law of Nischint Engineering Consultants Pvt. Ltd. vs. Commissioner of Central Excise, Ahmedabad, 2010 (19) S.T.R. 276 (Tri. -Ahmd.) to argue of that once the entire service tax is paid then, there is no need to issue Show Cause Notice for imposition of penalties as per CBEC Circular Dated 03.10.2007.
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