https://www.taxtmi.com/forum/issue?id=110007 Voluntary late registration does not exempt the taxpayer from penalties for delayed filing of ST-3 returns; relaxation applies only to bona fide NIL returns. Late payment of service tax requires interest under section 75. Penalty may be avoided under section 76(1)(i) if duty and interest are discharged before issuance of notice, but delayed voluntary compliance generally does not secure immunity from penal provisions. en-us Tue, 08 Mar 2016 15:04:02 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110007 Voluntary late registration does not exempt the taxpayer from penalties for delayed filing of ST-3 returns; relaxation applies only to bona fide NIL returns. Late payment of service tax requires interest under section 75. Penalty may be avoided under section 76(1)(i) if duty and interest are discharged before issuance of notice, but delayed voluntary compliance generally does not secure immunity from penal provisions. Discussion-Forum Service Tax Tue, 08 Mar 2016 15:04:02 +0530 https://www.taxtmi.com/forum/issue?id=110007