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Exemption to small service provider

This query is : Resolved 

15 July 2015 Dear Sir/Madam,

I would like to know that there is a case where the Service tax payable is nil on account of exemption under notification 033/2012-S.T. and the return is filed late. So I would like to know whether the assesse is exempted from paying Late fee since the assesse has received a notice from the department.

Thanks in Advance
Dhwaj singhania

15 July 2015 Refer the case of Suchak marketing pvt ltd Vs comm. of service tax Kolkata 2013 (6) TMI 641.


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