Applicability of penalty for delay in filing of service tax

One of my new client has not filed the Service Tax Return from F.Y.2009-10 to F.Y.2011-12. But now he wants to file the service tax returns for this period. Now I want to know applicability of provisions to the respective F.Y.s pertaining to :-

1. Interest for Delayed Payment

2. Penalty for late payment

3. Penalty for late filing of service tax return

Kindly guide on urgent basis.

 

Replies (3)

For F.Y.2009-2010 - 1ST HALF YEARLY RETURN PENALTY - 2000

For F.Y.2009-2010 - 2ND HALF YEARLY RETURN PENALTY - 2000

For F.Y.2010-2011 - 1ST HALF YEARLY RETURN PENALTY - 2000

For F.Y.2010-2011 - 2ND HALF YEARLY RETURN PENALTY - 2000

For F.Y.2011-2012 - 1ST HALF YEARLY RETURN PENALTY - 18600

For F.Y.2011-2012 - 2ND HALF YEARLY RETURN PENALTY - 1000

1. Interest on delayed payment - 18% p.a.

2. penalty for late payment - Higher of Rs.200/- per day or 2% of such tax per month.

3. /forum/penalty-for-non-filing-or-delayed-filing-of-the-service-tax-36977.asp

our firm has not filed the Service Tax return for the FY 2009-10 2nd half year. Input tax credit for the period has not utilised yet. So there is no liablity to pay tax for the same period but not filed the return.

How can I file the ST3 for the FY 2009-2010 now.

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