Delay in furnishing of returns under section 70
here i am sharing my query..
In AY 2006-07 we have not collected any service tax amount and we dont have any Service tax registration number for that year.
But in AY 2008-09 we got service tax registration number and we are going to pay and file the service tax returns,
But my doubt is late fee is applicable under section 70 when delay in filing the returns if we paid penalty to obtain registration number under section 77.
both we have to pay or not.
Please send me any case laws.