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October 2011

(2011) 23 STR 369 (Tri.-Bang.) — Ceolric Services v. Commissioner of Central Excise, Bangalore.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Non-consideration of revised return filed belatedly — Return revised after lapse of 11 months — Rule 7C states revised return cannot be ignored just because it is filed after period provided in Rule 7B.

Facts:
Service tax was demanded and penalty was levied. The applicant had filed a return under Rule 7 of the Service Tax Rules, 1994 and subsequently revised it. The lower authority had not taken into consideration the revised return as it was filed after a lapse of 11 months and as per the rules, the revised return was to be filed within 60 days.

Held:
It was held that revised return cannot be ignored simply on the ground that the same was filed after the period provided under Rule 7B by virtue of section 7C of the Service Tax Rules 1994. The appeal was allowed by way of remand.

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