Penalty for late filing of service tax return

yashsr (CA) (2285 Points)

07 June 2011  

A client hasn't yet filed his return for the 6 month period ending on 31st March 2011 whose due date to pay tax was 25th April 2011. But he now wants to file his return. What is the penalty? The recent amendment has increased the max. limit to 20000 but since only about 45 days have gone, isn't it that the penalty would be 1000+15(100) which is about 2500?

Also, what if the client pays penalty of 2500 and then when a person goes to file service tax return and the concerned person is not there in the department on that day? Then when I go next day, will I have to pay another Rs.100 through another challan??? Sounds strange but this is practically what happens..

Just FYI, this a NIL return.. but am I correct that it'll still attract penalty as mentioned above but not interest??