Service tax return

Every assessee shall submit a half-yearly return electronically in Form ST-3 or ST-3A, as the case may be, in triplicate for the months covered in the half-yearly return. Shall submit half yearly return by the 25th of the month following the particular half-year. Assess shall pay prescribed fee if he filed return after due date as per Rule 7C. Minimum late fee Rs.500 for a delay is 15 days from date prescribed for submission of such return.