Enhancement of late fee/penalty levied u/s 70 of FA - only the ...

Section 70 Late Fee Penalties Not Applicable: Appellants Exempt from Service Tax Under Mutuality Principle.

November 29, 2022

Case Laws Service Tax AT

Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay penalty. But as discussed in the preceding paragraphs applying the principle of mutuality, the appellants are not liable to pay service tax at all and once it has been held that they are not liable to pay service tax then section 70 ibid itself has no application. - No penalty - AT

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Enhancement of late fee/penalty levied u/s 70 of FA - only the ...

Section 70 Late Fee Penalties Not Applicable: Appellants Exempt from Service Tax Under Mutuality Principle.

November 29, 2022

Case Laws Service Tax AT

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