Penalty for delay in filing Service Tax Return

[Sucheta Agrawal]

Dear all,

Plz solve my query.

Due date of filing return of Service tax is 25th October 2010, but there was delay made in filing of this return, thus return will be filed on 15th day of June 2011. now a want to ask whether penalty levied at Rs. 2000 or new penalty 20,000. whether period of return is matter of penalty or filing date is the matter?   

 

[DR.MARIAPPAN GOVINDARAJAN]

The extra amount to be paid for belated filing of return will be considered on the due date of filing the return.   In your case Rs.2000/- will be applicable.

[Suresh P]

If we file the service tax return in july 2011for the period 2009-2010 IInd, 2010-11 Ist & 2010-11 IInd How Much the fine are liable ?

Is it is Rs.60000/- or Rs.6000/- ?

AI Summary

Penalty for delayed service tax return: penalty determined by the return due date, lower fixed penalty applies for single late filing.
Penalty for delayed filing of service tax returns is assessed with reference to the original due date; a practitioner response in the discussion states the additional amount for belated filing is determined as of that due date and that the lower fixed penalty applies to the single late return, while aggregation for multiple period filings was queried but not answered.