Service tax late filing fee

Queries 315 views 1 replies

Dear Experts,

I have a Query. I have a situation where a person filed his ST return late for the period of first quarter of 2008 . The fact has come to notice of ST Dept in the year 2015.

The late filing Fee after the before the amendment in the year 2011 (Prior to April 08, 2011) was Rs 2,000 Maximum whereas after the amenendment is Rs 20,000 Maximum .

My question is which one(Amount) would be considered for the above delay of ST return.

Replies (1)

According to me, Late fee max to be rs 20000/- should be considered as the same would be filed in 2015. However the late fees could be waived off/reduced after giving the CEO sufficient reason for not filing the return


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