Due date of service tax

Period of Delay

Penalty/late fee before finance bill 2011

Penalty/late fee After finance bill 2011

for delay up to 15 days

INR 500

INR 500

for delay beyond 15 days but up to 30 days

INR 1,000

INR 1,000

for delay beyond 30 days

INR 1,000 + INR 100 per day (from 31st daysubject to a maximum amount of Rs 2000.

INR 1,000 + INR 100 per day (from 31st daysubject to a maximum amount of Rs 20000.