Penalties for Late Service Tax Filing Waived, But Late Fee Must Be Paid u/r 7(c) Service Tax Rules.

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....Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there is no provision for waiver of late fee, appellant is required to pay find under Rule 7(c) of the Service Tax Rules, 1944 - AT....