No penalty for late payment of service tax on assessee for period during which it had not provided any service

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Rajkot V/s. Vishal Construction Order No. A/301/WZB/AHD OF 2012 Appeal No. ST/45 OF 2010 March 12, 2012 ORDER 1. This appeal is filed by the Revenue against Order-in-Appeal No. 535 (467-RAJ)/2009/COMMR'(A)/RAJ, dt.12.11.2009, to the extent that the said order-in-appeal has set aside the penalties imposed under section 77 for non-filing of return for the period October 2004 to March 2006 and has set aside the penalty imposed under section 76 for delayed payment of Service Tax for the quarter July 2006 to September 2006. 2....