https://www.taxtmi.com/caselaws?id=800177 Service-tax exemption under Notification No. 18/2009-S.T. required the exporter to submit the certified half-yearly return and supporting documents within 15 days after the relevant period. The Service Tax Rules allowing belated returns on payment of a fine did not displace that separate exemption condition, so late filing defeated the claim. Penalty for service-tax default had to remain within the statutory daily or monthly calculation and maximum ceiling; a penalty calculated above those limits could not be sustained. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800177 Service-tax exemption under Notification No. 18/2009-S.T. required the exporter to submit the certified half-yearly return and supporting documents within 15 days after the relevant period. The Service Tax Rules allowing belated returns on payment of a fine did not displace that separate exemption condition, so late filing defeated the claim. Penalty for service-tax default had to remain within the statutory daily or monthly calculation and maximum ceiling; a penalty calculated above those limits could not be sustained. Case-Laws Service Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800177