Service tax

Queries 536 views 3 replies

If an assessee is providing taxable services for the first time and in the first half year (Apr 13 - Sep13) the taxable services doesnt exceed 10 Lakhs, Then does he required to file the ST return for the first Half half. If yes, then whats the panelty for non-filing of return and how the delay be condoned.

Replies (3)

You need to get registered with Service tax Department with in 30 days , when your turnover exceed Rs. 9 Lakh and liablity to file return arise only after registration

First you get Service Tax Ragistratin when your taxable service is more than 9 lakh. getting service tax Ragistration Certificate after you pay service tax and file service tax return ST -3. 

If unit is registered under service tax then filing of return is mandatory. The maximum penalty can be imposed of Rs. 20000/-.


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