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Late fee for delay filing of ST 3 Return.

Service Tax - Started By: - MANASH MUKHERJEE - Dated:- 24-5-2016 Last Replied Date:- 29-5-2016 - Sir, A Show Cause Notice issued from Range Superintendent for late submission of ST 3 Returns. Maximum penalty imposed amounting to ₹ 20000/. Now t .....

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f transaction is nil, then there is Board's circular to save you from penalty. Read the highlighted portion of case law. This case law is anti-assessee. COMMISSIONER OF C. EX. & CUS., AURANGABAD Versus BANSOD CLASSES 2016 (41) S.T.R. 513 (Tri .....

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period of delay. If there is no liability involved in very rare cases department may exceptionally wave the penalty. And if not then what Sri Kasturi Sir has replied is to be noted. Thanks. - Reply By KASTURI SETHI - The Reply = If no ST is payable .....

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bad As regard the late fee, I find that admittedly the service tax was confirmed only for the period July,2012 to March, 2013 therefore no late fee can be charged for delay of filing/non filing of ST3 returns for the period prior to 1/7/2012. However .....

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iling/delayed filing of ST3 returns for the period July, 2012 to March, 2013 in terms of Section 70 read with Rule 7C of Service Tax Rules, 1994. As per my above discussion, appeal is partly allowed in the above terms. (Order pronounced in court ) - .....

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of the Central Government, for the period of delay of- (i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees; (ii) beyond fifteen days but not later than thirty days from the date prescribed for sub .....

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te of furnishing the said return: Provided that the total amount payable in terms of this rule, for delayed submission of return, shall not exceed the amount specified in section 70 of the Act: Provided further that where the assessee has paid the am .....

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d time in filing the return. The said late fee can be waived only if the gross service tax payable is NIL, at the discretion of the authorities. - Reply By KASTURI SETHI - The Reply = NO PROVISION FOR WAIVER OF LATE FEE FOR DELAY IN FILING/NON-FILING .....

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