Service Tax Return

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PRINCE KUMAR (Querist)
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18 April 2011 if sevice tax number received by assessee in the month of october but the bill raised from the month of May 2010 and also the amount of bill received from June 10 to till date. we have not filed the service tax return for 1st half because of service tax number therefore what should be done against filing of return for 2nd half year?

please help me as soon as possible as u know the last date of filing of return is supposed to come.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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18 April 2011 1)If service tax is levied in May 2010 bill which is received in June 2010, then pay the tax with interest and file the first half return with late filing fee prescribed in rule 7C of the service tax Rules,1994.
2) If tax is not levied and if threshold limit is not crossed, then file the first half return with nil tax payable availing the benefit of notification 8/2008 dated 1/3/2008.
3) If threshold limit is crossed in the first half itself, and service tax is not levied, pay tax from your on pocket under reverse charge method, include interest and file the first half return with late filing fee described above.
4) Filing of second half return has to be done in time irrespective of the observation numbered 1 to 3 herein above.

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