Rule 7C Justifies Late Fee for Delayed Service Tax Returns, Violating Section 70 of Finance Act.

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....Imposition of late fee under Rule 7C of Service Tax Rules - delay in filing of returns - there is definite violation of above quoted provisions and also of Section 70 of the Finance Act - Rule 7 (C) of Service Tax Rules, 1944 as rightly been invoked which makes an assessee liable to pay late fee due to said violation.....