Due date of filing of Service Tax Return for the half year October 2010 to March 2011 is 25th April 2011 (for manual or e-filling)
As prescribed in proviso to Rule 6(2) of the Service Tax Rules 1994.
Where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year i.e. 2010-11, he shall file the return electronically.
Violation of this rule may make the person liable for penalty upto Rs.10,000/- (before 8th April 2011 it was Rs.5,000/-) as prescribed under section 77(2) of the Finance Act 1994.
In case of delay late fee is payable as per Rule 7C*, which may extend to Rs.20,000/- (before 8thApril 2011 it was Rs.2,000/-)
This is for your information.
Regards
CA Sushil Kr Goyal
Agrawal Singhania & Co.
Room No.64, 4th Floor,
Stephen House,
4, B.B.D.Bag(East)
Kolkata - 700 001
Phone: 94325 80271
*Rule 7C of Service Tax Rules 1994 prescribes following late fee:
(i) Delay upto fifteen days = Rs. 500/-
(ii) beyond fifteen days but not later than thirty days Rs.1,000/- and
(iii) beyond thirty days = Rs.1,000/- plus Rs.100/- for every day from the thirty first day till the date of furnishing the said return. Maximum Rs.20,000/-
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