Levy of late fee - ST-3 returns have not been filed in time - ...

Late Fee Imposed for Missing ST-3 Filing Deadline u/s 70 and Rule 7(c) of Service Tax Rules, 1994.

March 21, 2019

Case Laws Service Tax AT

Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case the above said time limit has not been met with by the assessee - Levy of penalty confirmed.

View Source

← Previous Next →

Levy of late fee - ST-3 returns have not been filed in time - ...

Late Fee Imposed for Missing ST-3 Filing Deadline u/s 70 and Rule 7(c) of Service Tax Rules, 1994.

March 21, 2019

Case Laws Service Tax AT

You may also like:

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Mandatory e-filing of ST return by all the assessee - Service Tax rules, 1994 amended.

Adjustment of excess paid service tax – rule 6(3) of STR, 1994

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Jurisdiction to impose penalty for late filing of return - Levy of late fee payable under Rule 7C of the Service Tax Rules, 1994 - The petitioner has not made out a case...

Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of...

Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:...

Service tax demand and interest were raised on the amount towards provident fund. Penalties u/ss 76, 77, and 78 of the Finance Act, 1994 were imposed. The extended...

Export of services or not - Services provided outside India - Parent Company / 100% holding company - Distinct Person or not - POPOS Rules - It appears that the...

Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

Quick Updates: