A Service receiver files its return within the due date of 25th October for Half year April 2013 to September 2013.
It was liable to pay service tax of only Rs. 600 on reverse charge basis for the above period. But due to some error which was later identified, it filed revised return on 14 November, 2013.
So should it pay late filing interest and penalty or not?
(Range officer is asking for late filing interest and penalty)
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