One of my new client has not filed the Service Tax Return from F.Y.2009-10 to F.Y.2011-12. But now he wants to file the service tax returns for this period. Now I want to know applicability of provisions to the respective F.Y.s pertaining to :-
1. Interest for Delayed Payment
2. Penalty for late payment
3. Penalty for late filing of service tax return
Kindly guide on urgent basis.