Settlement Commission Affirms Late Fee of Rs. 1,28,000 for Delayed Returns u/r 7C of Service Tax Rules, 1994.

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....Jurisdiction to impose penalty for late filing of return - Levy of late fee payable under Rule 7C of the Service Tax Rules, 1994 - The petitioner has not made out a case for any interference as the petitioner himself agreed to pay the late fee of ₹ 1,28,000/- before the first respondent Settlement Commission - HC....