Service tax exemption cannot be denied for belated filing of declaration EXP-1, EXP-2

Makson Healthcare Pvt. Ltd. Vs CGST C.E & C.C (CESTAT Delhi)

CESTAT Delhi has held that exemption under Notification No. 31/2012-ST, to transportation of goods from factory to the gateway port, cannot be denied for belated filing of declaration EXP-1, EXP-2.

I find from perusal of Form EXP-1 that it is in the nature of general declaration containing the name of exp

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