https://www.taxtmi.com/forum/issue?id=111114 The statutory framework differentiates a penalty for non filing under section 77(2) and a per occasion late fee under the finance provision commonly referenced from section 70(1). Payment of the late fee generally precludes imposition of the non filing penalty. Multiple delayed filings result in multiple late fee liabilities, so three late ST 3 returns drew aggregated late fees. Practitioner comments in the file conclude that aggregation conforms with the statutory cap per occasion and that appellate prospects for waiver are limited. en-us Thu, 10 Nov 2016 18:14:02 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111114 The statutory framework differentiates a penalty for non filing under section 77(2) and a per occasion late fee under the finance provision commonly referenced from section 70(1). Payment of the late fee generally precludes imposition of the non filing penalty. Multiple delayed filings result in multiple late fee liabilities, so three late ST 3 returns drew aggregated late fees. Practitioner comments in the file conclude that aggregation conforms with the statutory cap per occasion and that appellate prospects for waiver are limited. Discussion-Forum Service Tax Thu, 10 Nov 2016 18:14:02 +0530 https://www.taxtmi.com/forum/issue?id=111114