New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Whether late fees imposed by the Service Tax on non-filing or ST-3 Returns having no tax liability.

Service Tax - Started By: - samiuddin ansari - Dated:- 9-3-2017 Last Replied Date:- 13-3-2017 - Sir, With due respect, I may kindly be informed as to whether late fees imposed by the Service Tax Department on being the filing of delayed ST-3 Returns in which there is no tax liability or nil tax payable, but have gross taxable value as shown in ST-3 Returns. As my friends firm are receiving notices from the Service Tax Department for payment of late fees for delayed returns. Any reference of Circ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he returns. Please read Rule 6 of Service tax for full details and penalty clause. Yash-9731300563 - Reply By KASTURI SETHI - The Reply = Dear Querist,. If Service Tax liability is NIL, under Rule 7 C (1) Proviso, Service Tax Rules, 1994 the A.C./DC, is empowered to waive off penalty, if convinced. - Reply By Ganeshan Kalyani - The Reply = In the case of 'Graintoch Industries Ltd., Vs Commissioner of C.Ex.,- 2014 (8) TMI 965 - CESTAT MUMBAI The Hon'ble CESTAT, Mumbai has held that there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce below TRADE NOTICE NO. 11/2007 DATED 26.04.2007 - Reply By KASTURI SETHI - The Reply = Yes. Circular is there in favour of assessee but Rules always prevail over circulars. In such a situation SCN is issued and then adjudicated depending upon facts and circumstances of each.Discretionary power is with Central Excise Officer. Non-filing/late filing of ST-3 returns are monitored by the Directorate of ACES, Chennai. After adjudication of the case, the jurisdictional Range Officer has to send com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version