https://www.taxtmi.com/forum/issue?id=110391 Late filing of ST-3 returns attracts a structured late fee calculated by delay bands and per-day charges subject to a statutory cap; the late fee is distinct from penalty and is generally payable where service tax liability exists, while waiver is discretionary and typically available only if gross service tax payable is nil. en-us Tue, 24 May 2016 07:30:19 +0530 Thu, 23 Jan 2025 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110391 Late filing of ST-3 returns attracts a structured late fee calculated by delay bands and per-day charges subject to a statutory cap; the late fee is distinct from penalty and is generally payable where service tax liability exists, while waiver is discretionary and typically available only if gross service tax payable is nil. Discussion-Forum Service Tax Tue, 24 May 2016 07:30:19 +0530 https://www.taxtmi.com/forum/issue?id=110391