https://www.taxtmi.com/article/detailed?id=6498 Every person liable for service tax, including Input Service Distributors, must submit a half yearly return in Form ST 3 and e file through ACES after one time registration. A return is considered filed only when ACES validates and displays a "Filed" status; rejected uploads do not count and must be corrected and re uploaded. One revised return is allowed within a prescribed period; thereafter underreported amounts must be paid by challan with interest. Late filing attracts prescribed late fees up to a statutory cap, and penalties may apply unless the late fee is paid. en-us Mon, 26 Oct 2015 11:01:37 +0530 Mon, 26 Oct 2015 11:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6498 Every person liable for service tax, including Input Service Distributors, must submit a half yearly return in Form ST 3 and e file through ACES after one time registration. A return is considered filed only when ACES validates and displays a "Filed" status; rejected uploads do not count and must be corrected and re uploaded. One revised return is allowed within a prescribed period; thereafter underreported amounts must be paid by challan with interest. Late filing attracts prescribed late fees up to a statutory cap, and penalties may apply unless the late fee is paid. Articles Service Tax Mon, 26 Oct 2015 11:01:37 +0530 https://www.taxtmi.com/article/detailed?id=6498