Service tax- penalty applicability

Dear friends,

If the Service Provider has registered for more than one service,he has to file separate return for each serive.

If the Service Provider failed to furnish half yearly return within the stipulated time i.e 25th of the following half year he has to pay penalty.

Now my doubt is, whether the penalty has to pay on each service(return) or for this purpose all the services are treated as single return.

For eg: X ltd registered for 10 servies. X ltd has not filed any return. Penalty Rs 20,000/-

Penalty if 10 services are trated as separate return for penalty purpose i.e (10*20000)   Rs 2,00,000/-

penalty if 10 services are treated as single return for penalty purpose           (1*20,000)   Rs 20,000/-

Please quote section or Rule, if any.

With Best Regards,

 

Kiran Kumar V


 

Replies (4)

Return for Multiple services

It may be possible that an assessee is providing more than one services which are liable to be taxed under different categories of sub clauses of clause 105 of section 65 of the act.


In this circumstances, he is allowed to take a single registration for all the services and accordingly he is allowed to file a single service tax return in form ST-3. However, he has to furnish the details of all the services separately in the format of Point No. 3 of ST-3 return.

 

SO,PENALTY WOULD BE UPTO MAXIMUM OF RS.20000/-

Only single penalty for all services.

I agree with T. Pathan.

Thanks for your reply

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