“every assessee shall submit the half yearly return by the 25th of the month following the particular half-year”.
Thus, the return for the half-year ending on 30th September shall be submitted by the assessee on or before 25th October and the return for the half-year ending on 31st March shall be submitted on or before 25th April.
Different forms of service tax and the respective head represented by them are as follows:
FORM FORM APPLICATION
§ ST-1 FOR REGESTRATION UNDER SECTION 69-F.ACT 1994
§ ST-2 CERTIFICATE OF REGISTRATION
§ ST-3 SERVIVE TAX RETURN-SECTION 70
§ ST-4 FOR APPEAL TO THE COMMISSIONER OF CENTRAL EXCISE
§ ST-5 FOR APPEAL TO APPELLATE TRIBUNAL
§ ST-6 FOR MEMORANDUM OF CROSS OBJECTIONS TO APPELLANT TRIBUNAL
§ ST-7 FOR APPLICATION TO APPELLATE TRIBUNAL
*Every person , liable to pay the tax in accordance with the provisions of section 68 or rules made thereunder , who fails to credit the tax or any part thereof to the account of the Central Government within the prescribed , shall pay simple interest at the rate of 13% p.a. for the period by which such crediting of the tax or any part thereof is delayed.
*In case of Corporate Assessee, the service tax shall be paid to the credit of Central Govt. by the 5th of the month immediately following the said calendar month, except for the month of March. However, in case where the assessee is an individual or proprietary firm or partnership firm the services tax on the value of taxable services received during any quarter shall be paid by the 5th of the month immediately following the said quarter , except for the quarter ended March. For the month or quarter ended March the due of payment is 31st of March.
*Details of the Fine Imposed thereof on failure of filling Service Tax Return-
§ Rs 500 for the first 15days from the date of expiry of filling date.
§ Rs 1000 after 15days and within 30 days from the date of expiry of filling date.
§ Rs 1000 + Rs 100 per day beyond 30 days from the date of expiry of filling date.(not exceeding Rs 2000)
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