Penalty for belated filing of return not applicable to person not liable to pay service tax

Prabhadevi Himgiri CHSL Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that as the appellants are not liable to pay service tax, provisions of section 70 of the Service Tax Act are not applicable. Hence, penalty for filing of service tax return belatedly is unsustainable. Facts- Proceedings have been initiated against the appellant for non-filing the service tax returns in prescribed form ST-3 as required under Section 70 of the Service Tax Act r/w Rule 7 electronically through ACES within the period prescribed therein. Post show cause notice, the adjudicating ...