Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1510 - AT - Service TaxImposition of penalty for delay in filing of ST-3 return for 138 days - contravention to the provisions of Section 70 of the Act - HELD THAT:- The Appellants have bonafidely filed the half yearly ST-3 Return for the period 04/2012 to 09.2012. In the instant case, since the Appellants were not aware about the change of procedure for filing the quarterly return instead of half yearly and this being merely a procedural lapse, substantial justice cannot be denied. Appeal allowed - decided in favor of appellant.
|