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Late fee for delay filing of ST 3 Return.

Service Tax - Started By: - MANASH MUKHERJEE - Dated:- 24-5-2016 Last Replied Date:- 29-5-2016 - Sir, A Show Cause Notice issued from Range Superintendent for late submission of ST 3 Returns. Maximum penalty imposed amounting to ₹ 20000/. Now the case is to be adjudicated.Can the amount be reduced and under what provision or the amount is bound to pay.Please provide any case law in this regard. Thanks. - Reply By KASTURI SETHI - The Reply = Penalty under Section 70 is mandatory. However, i .....

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period of delay. If there is no liability involved in very rare cases department may exceptionally wave the penalty. And if not then what Sri Kasturi Sir has replied is to be noted. Thanks. - Reply By KASTURI SETHI - The Reply = If no ST is payable no late fee for late filing of ST-3, if ST is involved, there is no escape route. Relevant para is extracted below:- 2016 (5) TMI 845 - CESTAT MUMBAI - M/s. Patwari Electricals Versus Commissioner of Central Excise, Customs & Service Tax, Auranga .....

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iling/delayed filing of ST3 returns for the period July, 2012 to March, 2013 in terms of Section 70 read with Rule 7C of Service Tax Rules, 1994. As per my above discussion, appeal is partly allowed in the above terms. (Order pronounced in court ) - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Rule 7(c) provides that Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit .....

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