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

Late registration penalty applies; interest required for late payment, and penalty may be avoided if duty and interest paid pre-notice.
Voluntary late registration does not exempt the taxpayer from penalties for delayed filing of ST-3 returns; relaxation applies only to bona fide NIL returns. Late payment of service tax requires interest under section 75. Penalty may be avoided under section 76(1)(i) if duty and interest are discharged before issuance of notice, but delayed voluntary compliance generally does not secure immunity from penal provisions.