Penalty on late filing of service tax return

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I filed my service tax return on 28th October (3 day late).
 Then again, i revised my return on 24th Nov, 15. For some reasons, i had to revise the same which was done on 15th Jan, 16.

How should i calculate the late filing fee? Should it be calculated based on the first return filed or the last one?

Replies (1)

it will be caclulated based on the first return filed i.e. 28 oct.

your penalty amount is only 500rs. as per Rule 7C of Service Tax Rule, 1994.

IF you already have paid, ignore it.


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