ORDER
S.S. Kang, Member (J)
1. The appellant made a request to decide the appeal on merits. The appellant challenged the imposition of penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994.
2. The appellant is practising as a Chartered Accountant at Jodhpur and on imposition of service tax the Chartered Accountants Society filed a writ petition in the Hon’ble High court of Rajasthan and the Hon’ble High Court vide order dated 16.8.2002 while dismissing the writ petition observed as under : –
“However, we permit two months time to the practising chartered accountants to comply with the requisite formalities prescribed under the Service Tax law and to pay arrears of service tax. We expect that they department will not take any penal action against practising chartered accountants.”
3. The contention of the appellant is also that the subsequent to the order passed by the Hon’ble High Court, the Commissioner (Appeals) vide Order-in-Appeal No. 46/(AKD)ST/JPR-II/2003 dated 13.3.2003 set aside the penalty imposed on the Chartered Accountant in late filing of the return.
4.3 In the present case, the appellant filed return on 13.5.2002 i.e. within a period of two months from the date of order passed by the Hon’ble High Court. In view of the above decision of the Hon’ble High Court, the penalty imposed on the appellant is set aside. The appeal is disposed of as indicated above.