Late filing of ST return

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Paramjit Kaur (Querist)

03 July 2008 One of my client having branch office in Delhi had an income in sept 2007 on which service tax was collected by him. But due to some technical problems his partner in Bangalore deposited service tax in bangalore on behalf of Delhi branch. cheques were also collected for income by the Bangalore based partner and transfered amount to Dlehi based partenr. No ST Return by Delhi branch was submitted.Now the Delhi partner wants to submit the return now.Tell me the procedure.

Sanjeev Kumar

Sanjeev Kumar (Expert)

04 July 2008 late filing of service tax return a very nominal penalty is prescribed under laws i.e. a sum of Rs. 2K. so the pay same and file st return

Paramjit Kaur

Paramjit Kaur (Querist)

04 July 2008 But if we see the Service Tax Act,there is no separate section on peanlty for late filing of return .

Sec 77 states "Penalty for contravention of any provision for which no penalty is provided. — Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to an amount not exceeding one thousand rupees.

The words which may extend to Rs 1000 indicates that this will be decided by the ST Deptt.How can we pay Rs 1000 or 2000 ourselves?

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