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 exporter, registration number, STC No, Jurisdiction detail of the ST, Membership number of export council, name of the export council, address of the registered office, telephone number, IEC code, details of bank account, and the de...