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2021 (6) TMI 1153 - HC - Service TaxExtension of the Amnesty Scheme - cap on the late fees to be collected - HELD THAT:- In the present case, the facts would indicate that the petitioner has complied with the Scheme requirements substantially in time, except for last stage of remittance of the quantified amount, where there was a delay of 9 days. This is an issue which several assessees all over the Country are facing and it is time that the Board apply its mind to the same and came out with a viable solution. The petitioner is permitted to remit the amount quantified in Form 3 along with interest at the rate of 15%, in terms of Notification No.13 of 2016 dated 01.03.2016 and Section 75 of the Finance Act, 1994 under which service tax is levied, from 01.07.2020 till date of remittance before the third respondent, within a period of one (1) week from today - List on 29.06.2021.
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