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2019 (2) TMI 762 - AT - Service TaxDemand of late fee - failure to file ST-3 returns within due time - appellants submit that they could not file the returns electronically due to system failure and they had submitted the returns manually - Held that:- Though, the appellants were not able to upload the returns electronically, they have filed the returns manually - Though, it is stated in para 10 that the appellants have not produced any evidence that they have taken the problem to the department, I find that the appellants have produced screen shots of the returns filed to the department, which bears the signature of the officer concerned. The department having acknowledged the manually filed returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be found fault in the present case for the cause of delay in filing the returns. The demand of late fee cannot be sustained for the periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013 also - appeal allowed - decided in favor of appellant.
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