CEOLRIC SERVICES Vs. COMMISSIONER OF SERVICE TAX, BANGALORE

JUDGEMENT

(1.) THE applicant has filed this application for waiver of pre -deposit of service tax amount of Rs. 1,28,576/ -, interest and penalty. The contention of the applicant is that the applicant had filed a return under Rule 7 of the Service Tax Rules, 1994 and subsequently revised this return. The lower authority has not taken into consideration the revised return on the ground that the same has been filed after the period prescribed under Rule 7B of the Rules. The contention is that Rule 7C of the Rules provides penal action for not filing the return within the period stipulated under Rule 7 of the Rules. The contention is that the revised return was not taken into consideration while determining the tax liability. Therefore the demand is not sustainable.

(2.) THE contention of the Revenue is that the applicant filed return under Rule 7 of the Rules. When the Revenue pointed out certain discrepancies, the applicants filed revised return after a lapse of 11 months and as per the rules, the revised return is be filed within 60 days. Therefore the impugned demand is sustainable.

(3.) WE find that the revised return as provided under Rule 7B should be filed within 60 days from the date of submission of the original return. Rule 7C of Service Tax Rules, 1994 reads as follows :