Late fee for delay filing of ST 3 Return.

[MANASH MUKHERJEE]

Sir, A Show Cause Notice issued from Range Superintendent for late submission of ST 3 Returns. Maximum penalty imposed amounting to ₹ 20000/. Now the case is to be adjudicated.Can the amount be reduced and under what provision or the amount is bound to pay.Please provide any case law in this regard.

Thanks.

AI Summary

Late fee for delayed service tax return applies and can be waived only where gross service tax payable is nil.
Late filing of ST-3 returns attracts a structured late fee calculated by delay bands and per-day charges subject to a statutory cap; the late fee is distinct from penalty and is generally payable where service tax liability exists, while waiver is discretionary and typically available only if gross service tax payable is nil.