https://www.taxtmi.com/forum/issue?id=3066 Penalty for delayed filing of service tax returns is assessed with reference to the original due date; a practitioner response in the discussion states the additional amount for belated filing is determined as of that due date and that the lower fixed penalty applies to the single late return, while aggregation for multiple period filings was queried but not answered. en-us Fri, 10 Jun 2011 17:14:49 +0530 Thu, 23 Jan 2025 15:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3066 Penalty for delayed filing of service tax returns is assessed with reference to the original due date; a practitioner response in the discussion states the additional amount for belated filing is determined as of that due date and that the lower fixed penalty applies to the single late return, while aggregation for multiple period filings was queried but not answered. Discussion-Forum Service Tax Fri, 10 Jun 2011 17:14:49 +0530 https://www.taxtmi.com/forum/issue?id=3066