Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Home Case Index 2013 (6) TMI Service Tax Tri Service Tax + Tri
← Previous Next →
  • Contents
  • Cases Cited

User Login
Username  
Password  
Stay sign in     

Forget password        New User / Regiser

 


M/s SUCHAK MARKETING PVT LTD Versus COMMISSIONER OF SERVICE TAX, KOLKATA - 2013 (6) TMI 641 - CESTAT KOLKATA - Service Tax


Penalty for late filing of Nil return - Held that - in view of the Board s Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule.......

 



 

 

 

← Previous Next →

 

what is new what is new

Latest Updates

Featured

Forum

More Options

Communication


|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version