Belated compliance with exemption conditions held procedural, preserving service tax exemption despite late filing requirements.

Belated compliance with the conditions in Notification No. 18/2009-ST was treated as procedural and regulatory rather than mandatory, so delay in filing the prescribed information and return did not by itself justify denial of the exemption benefit. The exemption was therefore held to remain available despite the late fulfilment of conditions, and the matter was decided in favour of the assessee without further examination of the limitation plea.

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Issues: Whether belated fulfillment of the conditions prescribed in Notification No. 18/2009-ST dated 07.07.2009 disentitled the appellant from claiming the exemption benefit.

Analysis: The prescribed conditions were treated as regulatory in nature rather than mandatory. The default related to procedural compliance, and the absence of timely filing of the prescribed information and return was held not to justify denial of the exemption. The appeal was allowed without examining the limitation plea further.

Conclusion: Belated compliance did not bar the exemption benefit, and the issue was decided in favour of the assessee.

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