TaxTMI 
TaxTMI 
What is the procedure for filing return of Service Tax? Is there any penalty for not filing retirn on due date?
Return of Service Tax
21 Aug 2012 
3 Replies 
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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. (AI Summary)
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. (AI Summary)