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    <title>Delay in tax payment</title>
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    <description>There is no statutory concept of a defective return in service tax; the taxpayer should intimate the department about the omission and either submit a corrected return for the affected period or disclose the payment and supporting details in the subsequent half yearly return, or send a revised return with a calculation sheet and covering letter explaining the mistake and its rectification.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=255</link>
      <description>There is no statutory concept of a defective return in service tax; the taxpayer should intimate the department about the omission and either submit a corrected return for the affected period or disclose the payment and supporting details in the subsequent half yearly return, or send a revised return with a calculation sheet and covering letter explaining the mistake and its rectification.</description>
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      <law>Service Tax</law>
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