https://www.taxtmi.com/caselaws?id=234816 The Tribunal allowed the appeal, setting aside the penalty imposed under Rule 7C of the Service Tax Rules, 1994, due to the appellants' non-provision of services during the relevant period and the discretionary power of the assessing officer to waive late fees for 'nil' returns. en-us Tue, 05 Feb 2013 00:00:00 +0530 Tue, 08 Jul 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234816 The Tribunal allowed the appeal, setting aside the penalty imposed under Rule 7C of the Service Tax Rules, 1994, due to the appellants' non-provision of services during the relevant period and the discretionary power of the assessing officer to waive late fees for 'nil' returns. Case-Laws Service Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234816