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Service Tax - Highlights / Catch Notes

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Delay in filing of returns - Imposition of penalty - April 2008 ...


Service Tax Delay Penalties Limited to Rs. 12,000 for Returns from April 2008 to March 2011, Favoring Assessee.

October 15, 2014

Case Laws     Service Tax     AT

Delay in filing of returns - Imposition of penalty - April 2008 to March 2011 - in respect of six returns, the maximum penalty that could have been imposed was only ₹ 12,000/- and not more than that amount - prima facie case is in favor of assessee - AT

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