Penalty for Non -Payment of Service Tax

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Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2010 What is the penalty for non -payment of service tax and non -filling of service tax return before the letter issued by the service tax departments , kindly also quote the rules and sections

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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03 June 2010 Pl see the reply of Mr. Ram Avtar Singh in https://www.caclubindia.com/experts/penalty-for-delay-in-filing-service-tax-return-for-nil-stl-395965.asp

Aditya Maheshwari

Aditya Maheshwari (Expert)
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03 June 2010 Delay in Filing of Return After the Due Date Late Fees as per Rule 7C, Service Tax Rules, 1994

First 15 days Rs. 500/-

More than 15 days
but not more than
30 days Rs. 1000/-

More than 30 days Rs.1000 + 100 per day beyond 30 days

The Late Fee in any case Cannot Exceed Rs. 2,000/-

Shyam Lal Naik

Shyam Lal Naik (Expert)
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03 June 2010 The relevant sections are 73, 76 and 78.

Penalty u/s 76 = 2% of the tax due from the date on which tax is payable till the date of actual payment. The penalty shall not exceed the amount of tax due.

Penalty u/s 78. The penalty is attracted where there is wilful contravention. Penalty = not less than 100% of the tax and not more than 200% of the tax.

Penalty u/s 76 and 78 are mutually exclusive.

The penalty for non filing of return can be upto Rs. 5000/- u/s 77.

U/s 80, no penalty shall be levied, if there is sufficient cause for the faliure.

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