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Cancellation of st no

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(Querist)
29 January 2014 Dear Experts, I have to cancel Service Tax no of my client. I have filed all the returns which was with nil liability. But the returns filed was after due date. Now officer is asking for late filling fees of ST returns. I have written a letter asking a waiver with sufficient reason and even given reference to Case law of Kolkatta tribunal in which matter was decided in favour of assessee. I have also told him to invoke power under Rule 7C of ST Rules, But he was of the view that he can waive penalty and invoke discretion of Rule 7C only of my client has received show cause notice for payment of penalty and not in this case, and his conclusion is that client has to pay penalty. Is he right in his view that he can't waive penalty in this case??
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MOHAMMED HUSSAIN

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MOHAMMED HUSSAIN (Expert)
30 January 2014 Dear Assessee

Pl submit the reply to show cause notice with a request to give personal hearing. At the time of personal hearing, plead him for waiver of penalty and the higher authority may reduce / waive the penalty for non-filing of ST-3 returns.
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