J.N. Srinivasa Murthy, Member (J)
1. With the consent of both the parties, the main appeal itself is taken up for disposal as it stands covered by the precedent Bench Order No. 2662/WZB/1999, dated 17-9-1999/29-10-1999 in E/Stay-1575/99-Mum in appeal No. ST/10/99-Mum.
2. The subject matter of the instant case is almost identical to the subject matter of the decision of the Tribunal. The appellant was required to file ST-3 Returns for the quarter ending 1997 by 15-10-1997 which was filed by them on 31-12-1997, as observed by the Asstt. Commissioner, Service Tax Cell in the order-in-original dated 25-8-1998. There was a delay of 77 days in filing the return, though the service tax was paid by them, which resulted in the issue of show cause notice, which was replied by the appellant that they were under the impression that annual return is required to be filed like Income Tax. The adjudicating authority imposed a penalty of Rs. 7,700/- to be paid within 30 days from the date of receipt of his order under Section 77 of Chapter V of Finance Act, 1994-. The appeal against that order was rejected. Hence this appeal. The precedent order also dealt with the same aspect, and ultimately held in paragraph 2 of the order, that the minimum penalty of Rs. 100/- per week has to be imposed, and for the delay of 11 weeks Rs. 1,100/- was quantified, and the impugned order was modified to that extent. Adopting the above view, this appeal is allowed in part, and the penalty of Rs. 7,700/- imposed under the order-in-original and confirmed in the order-in-appeal, is reduced to Rs. 1,100/- (Rupees one thousand and one hundred only). The stay application also stands disposed of.