Return of Service Tax

[Harsh Jindal]

What is the procedure for filing return of Service Tax? Is there any penalty for not filing retirn on due date?

[YAGAY andSUN]

Service Tax Returns, need to be filed on line on half yearly basis. Due dates are 25th October and 25th April.  The late fee cab be a maximum of Rs. 20000/-

[NEERAJ KUMAR, RANCHI]

You need to file ST -3 return, which can be filed online through www.aces.gov.in, on periodical basis as said above by Mr Khatri.

[Harsh Jindal]

ST return is to be file in the form of ST-3 and ST 3A (Provisional Assessment)  alongwith a copy of the form in TR 6 in triplicate as the case may be. Due dates are 25th Oct. and 25th April. Penalty for not filing return on due date is maxmium Rs. 20,000/- upto the conditions mentioned in Rule 07C of the Service Tax Rules, 1994.

AI Summary

Service tax return filing must be done half-yearly online; late filing attracts statutory penalties under service tax rules. Service tax returns must be filed online half-yearly using ST-3 for regular returns and ST-3A for provisional assessment, with TR-6 copies where applicable; late submission attracts a prescribed late fee under the service tax rules and filings must follow the portal and procedural conditions governing imposition of that fee.