No penalty can be charged for non-filing / delayed filing of ...

No penalties for late ST-3 returns if no tax due; penalties apply if tax was owed per Section 70, Rule 7C.

May 20, 2016

Case Laws Service Tax AT

No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for the period where service tax was payable but return was not filed or delayed filed - Section 70 r.w Rule 7C of Service Tax Rules - AT

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No penalty can be charged for non-filing / delayed filing of ...

No penalties for late ST-3 returns if no tax due; penalties apply if tax was owed per Section 70, Rule 7C.

May 20, 2016

Case Laws Service Tax AT

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