https://www.taxtmi.com/article/detailed?id=6487 Filing and payment of service tax returns are governed by statutory deadlines, prescribed forms and mandatory electronic filing, under a regime of self-assessment that requires taxpayers to assess, report and pay tax. Statutory rules provide for provisional deposits with reconciliation, revision of returns within a prescribed period, structured late fees, penalties for contraventions, and recovery mechanisms including summary recovery of unpaid self-assessed tax and extended limitation where nonpayment involves fraud or suppression. Return filing and revisions fix the relevant date for limitation. en-us Tue, 20 Oct 2015 07:53:25 +0530 Tue, 20 Oct 2015 07:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6487 Filing and payment of service tax returns are governed by statutory deadlines, prescribed forms and mandatory electronic filing, under a regime of self-assessment that requires taxpayers to assess, report and pay tax. Statutory rules provide for provisional deposits with reconciliation, revision of returns within a prescribed period, structured late fees, penalties for contraventions, and recovery mechanisms including summary recovery of unpaid self-assessed tax and extended limitation where nonpayment involves fraud or suppression. Return filing and revisions fix the relevant date for limitation. Articles Service Tax Tue, 20 Oct 2015 07:53:25 +0530 https://www.taxtmi.com/article/detailed?id=6487