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2019 (12) TMI 418 - CESTAT NEW DELHIImposition of late fee under Rule 7C of Service Tax Rules - delay in filing of returns - Banking and financial services - courier agency service - HELD THAT:- It is a statutory mandate for the returns to be filed at a specific time and that the late filing thereof invites the penalty of late fee, the relevant provision need to be looked into for the purpose is Section 68 (1) of Finance Act, 1994. It requires every person providing service to any person to pay service tax at the rate specified in Section 66 ibid in such manner and within such period as may be prescribed. - Since apparently and admittedly, the service tax returns for the period April 2014 to March, 2015 were not filed in accordance of the above discussed provision, there is definite violation of above quoted provisions and also of Section 70 of the Finance Act - Rule 7 (C) of Service Tax Rules, 1944 as rightly been invoked which makes an assessee liable to pay late fee due to said violation. Appeal dismissed - decided against appellant.
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