https://www.taxtmi.com/forum/issue?id=3399 Registered service-tax assessees must file half-yearly Form ST-3 returns for each half-year period and must submit returns even if transactions are nil. Electronic filing became mandatory for all assessees from the specified effective date. A graded late-fee regime applies for delayed ST-3 submissions, with increasing fixed amounts for successive delay brackets and an overall maximum cap revised from a later effective date. The advisory response did not resolve the question about entitlement to input tax credit or refundability of service-tax paid on inputs. en-us Sat, 17 Sep 2011 12:48:01 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3399 Registered service-tax assessees must file half-yearly Form ST-3 returns for each half-year period and must submit returns even if transactions are nil. Electronic filing became mandatory for all assessees from the specified effective date. A graded late-fee regime applies for delayed ST-3 submissions, with increasing fixed amounts for successive delay brackets and an overall maximum cap revised from a later effective date. The advisory response did not resolve the question about entitlement to input tax credit or refundability of service-tax paid on inputs. Discussion-Forum Service Tax Sat, 17 Sep 2011 12:48:01 +0530 https://www.taxtmi.com/forum/issue?id=3399