Late fee for Service tax return

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Anwar Shaikh (Querist)
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23 December 2010 Dear experts,

Please tell me that is it compulsory to pay late fees for Late filing of service tax return ?

or late fees can be paid only if department send the notice to pay the late fees ?

Is it a fees or penalty ?

e.g. If six monthly return for six months ending 30.09.2010 is filed on 31.12.2010 then is it compulsory to pay the late fees of Rs.2000/- ?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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23 December 2010 anwar shaikh and all please noted that:-

yes,compulsory... it is penalty fee under the section 77 of the act.

Non-filing / delayed filing of returns:
A mandatory penalty has been prescribed under Rule 7C of the Service Tax Rules, 1994, as also an amount not exceeding Five Thousand Rupees could be imposed as penalty under sec 77 of the Act.

we should paid without any notice / order department submit it

also noted please :-

When any amount is demanded as Service Tax or other dues from any person under the Finance Act, 1994 and rules made thereunder towards recovery of service tax or other dues which is not levied or paid or short levied or short paid by any person, or erroneously refunded to any person, and/or any person is liable to penalty under the said Act/Rules, notices are issued in the interest of natural justice to enable such person to understand the charges and defend his case before an adjudicating officer.

please also noted:-

In case of Individuals, Proprietary Firms & Partnership Firms
Frequency:- Quarterly as mentioned below -
( i ) For Q.E. 30th June (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March
Due Dates:- - by 5th July, - by 5th Oct, - by 5th Jan. and - by 31st March

In case of electronic filed will be filed :-6 July, 6th Oct, 6th Jan, 31 march