Online filing and rate of service tax

Service Tax

Edu. Cess

SHE Cess

till 13.05.2003

5%

-

-

from 14.05.2003 to 09.09.2004

8%

-

-

from 10.09.2004 to 17.04.2006

10%

2%

-

from 18.04.2006 to 10.05.2007

12%

2%

-

from 11.05.2007 to 23.02.2009

12%

2%

1%

from 24.02.2009 to 31.03.2012

10%

2%

1%

from 01.04.2012

12%

2%

1%

upto 31.03.2011 (Rs.)

w.e.f 01.04.2011 (Rs.)

for delay up to 15 days

500

500

for delay beyond 15 days but up to 30 days

1000

1000

for delay beyond 30 days

1000 + 100/day from 31st day subject to a max. of Rs. 2000

1000 + 100/day from 31st day subject to a max. of Rs. 20000