Srvice tax exemption cannot be denied for late EXP-1 & EXP-2 form filing

S.M. Niryat Private Limited Vs Commissioner of Service Tax-II (CESTAT Kolkata) CESTAT Quashes Service Tax Demand Due to Incorrect Computation of Transportation Charges; Service Tax Demand Set Aside Because Revenue Ignored ST-3 Returns and Taxes Already Paid; CESTAT Grants Export Transport Exemption Despite Delayed Filing of EXP Forms; Penalty Under Section 78 Set Aside Because Revenue Failed to Prove Suppression or Fraud.  In , the appeal was filed against an Order-in-Original dated 27.11.2015 passed by the Commissioner of Service Tax-II, Kolkata, which had confirmed service tax demand, inter...