Payment of Service Tax & ST3

[Dipak Rajpara]

Respected All,

Please advice us  on Payment of Service Tax & Filling of ST-3 return. Is it permitted to file the ST3 Return for July to Sept 12 mentioning the Service Tax as Payable.

Service Tax is Payable but not yet paid and just to avoid the penalty of late filling of ST3 Return can it be filled pending Payment of Service Tax.

Thanks for your support.

Regards,

Dipak

AI Summary

Service tax filing: ST 3 may be submitted showing tax payable but unpaid to avoid late filing penalty.
Assessees may file ST 3 returns online by declaring service tax as payable but unpaid, recording nil payment and showing the amount as tax outstanding on the return, if the ACES system permits; availability of the electronic ST 3 for the specified period may delay filing, and taxpayers remain obligated to pay tax on time.