Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlightsnew
        Home        
Home Case Index All Cases Service Tax Tri Service Tax + Tri This
← Previous Next →
  • Contents

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

2015 (11) TMI 1624

Recovery of late fee - penalty u/s 77 of FA, 1994 - late filing of ST-3 returns as per Rules 7 & 7C of the STR, 1994, read with Section 70 of the FA, 1994 - Held that: - No provision has been relied upon by the appellant under which such late fee can be waived - demand of late fee upheld.

Imposition of penalty - Held that: - a post office, being Govt. of India department, cannot be considered to have any mala fide in discharge of duty liability and late filing of returns, if late fee provided in the Statute and the Rules made therein, is complied and also when the entire Service tax liability was reflected in the returns - penalty waived.

Appeal disposed off - decided partly in favor of appellant.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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