Late Fee Imposed for Missing ST-3 Filing Deadline u/s 70 and Rule 7(c) of Service Tax Rules, 1994.

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....Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case the above said time limit has not been met with by the assessee - Levy of penalty confirmed.....