Service Tax Penalty

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 April 2010 Dear Friends,
This half yeary service tax return last date on 25th April (Saturday). Thats why i have deposited service tax return on 28th April as per service tax rule but our Service tax inspector denied to accept service tax return. He said you can deposit service tax return alongwith Rs500/- late fee.
where can we pay the penalty amount ?
and is there any separate form to pay penalty ?

28 April 2010 As per rule 7C read along with section 70,the observation of the officer is correct. You may therefore, pay the late filing fee,Rs.500/- in the instant case,as the same way you pay the service tax by using GAR 7.

28 April 2010 The return could have ben filed on 26th(Monday), the next following working day, without attracting the late fees in terms of General Clauses Act.

Since it was filed on 28th, fe is payable. Ofcourse, thisshould not have been a reason for refusal of return.

28 April 2010 agree with the above replies, late fees will attract in this case.


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