RE: [aurangabad_ca] Service Tax Late Return Filing Penalty Rs. 2000/- - Waiver
After the amendment in Sec. 70, which prescribes the payment of Rs. 2000/- for delay in the filing of the return, there is presently no provision for seeking waiver of this penalty amount. The only basis I feel could be argued is the following of the principles of natural justice and in view of a reasonable cause the statute should provide for relief and non-provision of this is against the principles of natural justice. But I believe the cost of this will be much higher than the prescribed amount and it would make practical sense to make this payment and file the return.
Thanks
Harish Lalwani
From: aurangabad_ca@
Sent: Saturday, January 30, 2010 3:15 PM
To: aurangabad_ca@
Subject: [aurangabad_
Good Afternoon Respective Members,
One of client had paid regular service tax but half yearly ST-3 return was delay due to he had a paralysis attack on 17/10/2009 & still he was under medical treatment as per medical file maintain by him.
Now query is that he couldn’t submit the ST-3 half yearly return before 25/10/2009 due to his health problem. Will the service tax department will take the service tax return without penalty having solid reason?
I request you all members to comment on this or if there is any case than pl refer so I can file the service tax return without penalty.
Hope you all will co-operate
AURANGABAD_CA is a Yahoo Group for the benefit of CA and other professional. It is especially meant for written discussion within group members and circulate the information among its members. The mail may contain such research/advice/opinion/information/fact provided by any member or moderator and every contain of the mail or information of yahoo is always subject to the Accuracy and of the description of facts.
The Aurangabad_CA , its moderator/owner do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant fact(s).
Considering all above facts m the transaction based on above mail may not complete without confirming proper statue/authority/person. Therefore any action/transaction taken on basis of this mail do not imply the accuracy or value . Further this Group�s Owner/Moderator/Member are not liable for any damages or costs suffered due to action/transaction based on information on this Yahoo Group.
For Seeking any Clarification you may mail only to Group Moderator on
girishkulk@gmail.com
0 comments:
Post a Comment