Service tax return before due date

[madhavvan n]

where ST return has been filed before due date(25th april09) and service tax payment due is shown as payable and when it is therefater paid(on 27th april 09) with interest is it necessary to intimate department by way of letter of same what are consequences

[Madhukar N Hiregange]

No not required under law. But the same maybe questioned if and when the retrun is scrutinised. A letter intimating the same sent by RPAD would suffice.

AI Summary

Service tax compliance: late payment with interest after on time return need not be separately notified, but may be scrutinised.
When a service tax return is filed on or before the due date but discloses an amount payable that is paid after the due date with interest, there is no statutory obligation to separately notify the department; payment with interest addresses the liability, though late payment may be examined if the return is later scrutinised, and a registered letter evidencing payment will serve as practical documentation.