https://www.taxtmi.com/article/detailed?id=146 Filing of Form ST 3 is required half yearly by persons liable for service tax and Input Service Distributors, while exempt persons need not file. Rules prescribe a tiered late fee for belated ST 3 filings, payment of which deems any penal proceedings for delayed submission concluded and serves as an alternative to penalty; transitional payment windows apply to pending cases. Revenue officers may reduce or waive the late fee where the gross service tax payable is nil, and the prescribed amounts are fixed subject to the statute's maximum. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 16:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=146 Filing of Form ST 3 is required half yearly by persons liable for service tax and Input Service Distributors, while exempt persons need not file. Rules prescribe a tiered late fee for belated ST 3 filings, payment of which deems any penal proceedings for delayed submission concluded and serves as an alternative to penalty; transitional payment windows apply to pending cases. Revenue officers may reduce or waive the late fee where the gross service tax payable is nil, and the prescribed amounts are fixed subject to the statute's maximum. Articles Service Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=146