2015 (11) TMI 1624

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..... ed - 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. Appea .....

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..... 2. When the case was called out for hearing none appeared on behalf of the appellant. 3. Heard Sh. S.N. Mitra AC (AR) and perused the case records. As the issue involved in these proceedings lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. On the issue of imposition of late fee it is observed that the same is payable as per the .....

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