Waiver of late fee of filling st return

This query is : Resolved

hemant garg (Querist)
Follow

22 December 2016 can any one tell me some cases in which Central Excise officer waive late fee of filing service tax return in case of service tax payable is nil. or some case of tribunal or h.c or s.c or commssioner (a)

CA SAGAR M. AHUJA

CA SAGAR M. AHUJA (Expert)
Follow

23 December 2016 In Suchak Marketing V. CST (2013) 42 GST 3 = 35 taxmann.com 360 (CESTAT), it was held that in view of CBE&C circular No. 97/8/2007 dated 23/08/2007 and Rule 7C, late fee can be waived if Nil Return is filed late.
Thanks.