19 March 2015
While filling service tax return after a day or two, need to check whether return got accepted or rejected. because while uploading itself the clear message will come as check the status after 1 day. since you have missed and return also got rejected. so it will be treated as return not filed, so penalty will be payable
19 March 2015
These both judgement says, penalty not to be imposed, if due to technical error
"in the absence of malafide conduct, on the part of the assessee, it is not necessary to impose penalty on a person, even if the statute provides for the same"
1. Hindustan Steel Ltd., Vs State of Orissa [1978(2) ELT(J159)SC]
2. IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, BANGALORE Service Tax Appeal No.156/2009 Arising out of Order-in-Appeal No.02/2008 Service Tax Dated: 15.1.2008 Passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals) Cochin Service Tax Appeal No.256/2009 Arising out of Order-in-Original No.18/2008-ST Dated: 31.12.2008 Passed by the Commissioner of Central Excise, Customs & Service Tax, Trivandrum Date of Decision: 8.9.2010 M/s KERALA STATE INDUSTRIAL ENTERPRISES LTD Vs COMMISSIONER OF SERVICE TAX, TRIVANDRUM
19 March 2015
Technical error from the department side then your case law is helpful to you. but this is not technical error or website error from the department, it is assessess responsibility to ensure whether return filing process completed correctly. since typical error from your side how the department can not accept as technical error.
Absence of Malafide conduct only can prove if your rejected return and filed return has only the typical error not having any difference in the turnover and taxes. otherwise department may claim you filed some data with in due date intentionally avoid the penalty make rejected and after some time filed correct return.
19 March 2015
Incase you have Nil service tax payment during the half year, then you can request the Excise officer to waive of the penalty, else no option
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