Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Penalty for late filing of Nil return - it is a fit case to ...


Penalty Waived for Late Nil Return Filing u/r 7C Proviso; Appellant's Late Fees Dismissed.

June 28, 2013

Case Laws     Service Tax     AT

Penalty for late filing of Nil return - it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant - AT

View Source

 


 

You may also like:

  1. Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the...

  2. HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

  3. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

  4. The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM...

  5. Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with...

  6. The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both...

  7. The Tribunal held that late filing fee u/s 234E was not leviable on the assessee. The assessee had filed the relevant return within the due date on 22.10.2021, which was...

  8. Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

  9. 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...

  10. Recovery of late fee u/s 70 of the FA, 1994 read with Rule 7C of the Rules - late filing of return - appellant had finished filing of he returns upto the stage of ‘Save’...

  11. The CBIC clarifies that late fees under section 47(2) of the CGST Act apply to delays in filing complete annual returns under section 44, which includes both FORM GSTR-9...

  12. Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

  13. Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

  14. Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for...

  15. Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and...

 

Quick Updates:Latest Updates