Service Tax Returns

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This query is : Resolved

Radhakrishnan A Ramavarma (Querist)

01 May 2010 I have a case where the client is letting out immovable property. The client got registered under Service Tax in the year 2009. She had let out her immovable property from 2007. Last year the client managed to collect the service tax on renting of immovable property with effect from June 2007 and have paid the service tax due and interest for delayed payment of service tax. The client has filed ST-3 for the year 2009-10 on 25th April 2010. Now I want to know if the client has to file ST-3 from June 2007 onwards for the period from June 2007 to 31-03-2009 (01-06-2007 to 30-09-2007, 01-10-2007 to 31-03-2008, 01-04-2008 to 30-09-2008 and 01-10-2008 to 31-03-2009)as her registration with Service Tax Department is from April 2009 only. If the client now files ST-3 from 1st June 2007 Department will ask to pay penalty.
As we all know the matter was in court and the amendment with retrospective effect only has made the client liable to collect and pay service tax.
Radhakrishnan

CA Ashok Kumar Sahu

CA Ashok Kumar Sahu (Expert)

01 May 2010 WHEN YOU COLLECT AND PAID SERVICE TAX FOR THE PERIOD OF 2007 TO 2009, THEN YOU CAN FILE ST 3 FOR SAID PERIOD WITH PENALTY OF LATE FILLING RS. 2000/- FOR EACH RETURN, AND ALSO FILE A CONDONATION LETTER AS PER U/S 80

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