delay filing of Exp-2 return

[kamal chordia]

Dear Sir

As per  Notification No. 18/2009 (service tax) if ny body want to take exemption of Feoreign Agent Comm then he should file EXP-2 half yearly basis.

iIf thre is any delay in filing the EXp-2 then what penal provision will attarct.

Awaiting reply.

Regards

Kamal

 

[YAGAY andSUN]

Simply,You may not get the exemption.

[NEERAJ KUMAR, RANCHI]

Yes you 'll be deprived of the benefit. No penalty.

[Harjot Singh]

Can anybody give me any case law reference regarding this exemption??

 

Thanks in advance

Harjot Singh

[YAGAY andSUN]

Share with me your e-mail id for providing the relevant judgment for your kind information.

AI Summary

Late EXP-2 Return: No Penalties, But Exemption Lost for Foreign Agent Commission Under Notification No. 18/2009 A query was raised regarding the delay in filing the EXP-2 return for claiming exemption on foreign agent commission as per Notification No. 18/2009 related to service tax. The concern was about potential penalties for late filing. Respondents indicated that failing to file on time would result in losing the exemption, but no penalties would be imposed. One participant requested case law references related to this exemption, and another offered to provide relevant judgments via email.