Penalty for Late Registration

[Anand Sajjan]

I have voluntarily registered with the service tax department and paid all the relevant taxes. And i have not received any kind of notice from the department so as to register. And now now upon manual scrutiny the officials are asking me to pay a penalty. Is it right as per the law or is there any concession for voluntary registering.

Also i have filed my ST3 returns lately, but i have paid all the tax with interest. so should I pay late filing penalty or is there any chance to avoid it????

please help me in this regard.........

AI Summary

Individual Faces Penalty for Late Service Tax Filing Despite Voluntary Registration; Relief Possible Under Section 76(1)(i) An individual voluntarily registered with the service tax department and paid relevant taxes without receiving a notice but was later asked to pay a penalty for late registration and filing of ST-3 returns. Experts in the forum clarified that there is no concession for voluntary registration, and penalties apply for late filing, with a maximum penalty of 20,000 unless the return is NIL. For late payment of service tax, interest must be paid under section 75 of the Finance Act, 1994, but section 76(1)(i) may offer relief from penalties if duty and interest are paid before notice issuance.