https://www.taxtmi.com/forum/issue?id=111594 Late fees for delayed ST-3 returns with nil tax liability are subject to discretionary waiver by the assessing officer under Rule 7C(1) proviso; adjudication is fact-specific, guided by case law and departmental practice, and administrative monitoring via ACES leads to issuance of notices and compliance reporting rather than automatic exemption. en-us Thu, 09 Mar 2017 13:53:03 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111594 Late fees for delayed ST-3 returns with nil tax liability are subject to discretionary waiver by the assessing officer under Rule 7C(1) proviso; adjudication is fact-specific, guided by case law and departmental practice, and administrative monitoring via ACES leads to issuance of notices and compliance reporting rather than automatic exemption. Discussion-Forum Service Tax Thu, 09 Mar 2017 13:53:03 +0530 https://www.taxtmi.com/forum/issue?id=111594