Provisioning for date extended st return

PLEASE ADVICE ME: One of my client did not made provision for fees for service tax return for the period October to march 13. The return was files in august 13 due to technical problem of aces website and consultant issued a bill in November13 for 2500/- for the said filing of return ( fixed fee for return ). Whether the provision would have been made in the balance sheet as at 31/03/2013. Looking for suggestions!