https://www.taxtmi.com/caselaws?id=427178 The Tribunal ruled in favor of the appellant, setting aside the imposition of late fees for filing service tax appeals under Rule 12(6) of the Central Excise Rules, 2002. The Tribunal held that late fees for filing 'NIL' returns should not have been imposed as it absolved the appellant from being considered an 'assessee' for those periods. Additionally, the Tribunal found that the department's delay in acting on known delays precluded invoking the extended period of limitation, and the demand for late fees on the remaining returns was unsustainable due to the absence of willful acts or suppression. en-us Tue, 12 Jul 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427178 The Tribunal ruled in favor of the appellant, setting aside the imposition of late fees for filing service tax appeals under Rule 12(6) of the Central Excise Rules, 2002. The Tribunal held that late fees for filing 'NIL' returns should not have been imposed as it absolved the appellant from being considered an 'assessee' for those periods. Additionally, the Tribunal found that the department's delay in acting on known delays precluded invoking the extended period of limitation, and the demand for late fees on the remaining returns was unsustainable due to the absence of willful acts or suppression. Case-Laws Central Excise Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427178