https://www.taxtmi.com/caselaws?id=383077 Delayed filing of EXP-2/EXP-4 forms beyond the prescribed time did not justify denial of service tax exemption where the assessee had otherwise satisfied the substantive conditions of Notification No. 18/2009-ST and Notification No. 42/2012-ST. The filing requirement was treated as procedural, and the settled principle applied was that substantive exemption cannot be refused for a mere procedural lapse, especially where the delay was short, arose from non-availability of shipping bills due to customs delay, and showed no mala fide intent. The exemption was therefore upheld and the demand set aside. en-us Tue, 02 Jul 2019 00:00:00 +0530 Sat, 14 Dec 2019 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383077 Delayed filing of EXP-2/EXP-4 forms beyond the prescribed time did not justify denial of service tax exemption where the assessee had otherwise satisfied the substantive conditions of Notification No. 18/2009-ST and Notification No. 42/2012-ST. The filing requirement was treated as procedural, and the settled principle applied was that substantive exemption cannot be refused for a mere procedural lapse, especially where the delay was short, arose from non-availability of shipping bills due to customs delay, and showed no mala fide intent. The exemption was therefore upheld and the demand set aside. Case-Laws Service Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383077