https://www.taxtmi.com/highlights?id=66812 Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay penalty. But as discussed in the preceding paragraphs applying the principle of mutuality, the appellants are not liable to pay service tax at all and once it has been held that they are not liable to pay service tax then section 70 ibid itself has no application. - No penalty - AT en-us Tue, 29 Nov 2022 14:30:19 +0530 Tue, 29 Nov 2022 14:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66812 Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay penalty. But as discussed in the preceding paragraphs applying the principle of mutuality, the appellants are not liable to pay service tax at all and once it has been held that they are not liable to pay service tax then section 70 ibid itself has no application. - No penalty - AT Highlights Service Tax Tue, 29 Nov 2022 14:30:19 +0530 https://www.taxtmi.com/highlights?id=66812