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 and SUN]

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 and SUN]

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

AI Summary

Delay in EXP-2 filing denies exemption benefit under service tax notification but attracts no penalty.
Delay in filing the EXP-2 return required for claiming exemption on foreign agent commission leads to forfeiture of the exemption benefit; forum replies indicate no penalty is imposed for late filing, and participants sought case law to confirm this treatment.