https://www.taxtmi.com/article/detailed?id=6501 Service tax compliance requires registration of liable persons, timely self-assessment and payment of tax monthly or quarterly with mandatory electronic payment subject to limited written exemptions, and filing prescribed e-returns (Forms ST-3/ST-3A) with rules for revision. Providers must issue serially numbered invoices with specified particulars and maintain prescribed records (including electronic records authenticated by digital signature) for the statutory retention period. Delay in payment attracts mandatory interest under Section 75, and a structured penalty regime applies for registration, filing, recordkeeping, invoice defects, suppression and fraud, with specified reduced penalties where tax, interest and penalty are remitted within prescribed windows. en-us Fri, 30 Oct 2015 06:29:48 +0530 Fri, 30 Oct 2015 18:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6501 Service tax compliance requires registration of liable persons, timely self-assessment and payment of tax monthly or quarterly with mandatory electronic payment subject to limited written exemptions, and filing prescribed e-returns (Forms ST-3/ST-3A) with rules for revision. Providers must issue serially numbered invoices with specified particulars and maintain prescribed records (including electronic records authenticated by digital signature) for the statutory retention period. Delay in payment attracts mandatory interest under Section 75, and a structured penalty regime applies for registration, filing, recordkeeping, invoice defects, suppression and fraud, with specified reduced penalties where tax, interest and penalty are remitted within prescribed windows. Articles Service Tax Fri, 30 Oct 2015 06:29:48 +0530 https://www.taxtmi.com/article/detailed?id=6501