Not filed service tax return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 January 2014 I am providing Manpower Consultancy Services & have paid my Service Tax Amt is Rs. 12000.00 for the Period of 2012 - 2013. But not filed Return till now please advice if I can save my penalty anyway possible.
If not possible then what is the penalty amount I have to pay.

Thanks for your help in advance.

Hitendra Jain

Hitendra Jain (Expert)
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05 January 2014 Penalty or the amount to be paid for delay in furnishing the prescribed return can only be reduced or waved where gross amount of service tax payable is nill and there is sufficient reason not to file return.

Penalty amount is Rs. 500 if delay is fifteen days from the date, Rs. 1000 if delay is beyond 15 days but not more than 30 days and Rs. 1000 + 100 Rs. per day beyond 31st day till date of filing but maximum up to 20,000.00

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Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2014 Hi Hitendra,

Thanks for the update. However, Rs.20000 penalty is too much for me which I cannot pay due to financial constraint.
Is there anyway to reduce it or get a rebate from the ST department by providing a reason.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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06 January 2014 It is unfortunate you asked this query on 5th January 2014. Till 31st December 2013 there was a VCES Scheme under which no interest / penalty was payable and no proceedings would have been taken against the assessee.

Unfortunately Rule 7C of the ST Rules does offer any scope for waiver of late fee. The only power given to the field officers is in case of NIL / below taxable return and that is not your case.

For the year 2012 - 13 three ST - 3 Returns were due for the periods April to June 2012, July to September 2012 and October 2012 to March 2013.

You will have to make arrangements to file the returns so as to avoid penal action from the Department and you have to arrange for the Rs.60,000/-. However, you can file the ST - 3 Returns online at the earliest without paying the late fee and await the Department's notice asking you the same. There is no interest leviable on the unpaid late fee.

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