Late filing of service tax return for apr to jun 2012

This query is : Open

Anil Chavan (Querist)
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01 February 2013 Dear Sirs

We are a security agency & also we are providing services under manpower recruitment agency.

At present we are filing a return of 1st qtr. We are delayed this due to some problems. Now my querry is if we are filing a return under 2 service codes but for a same period. Then what will be the penalty is liable to us? Means we have to pay Rs.20000/- for a return or we have to pay Rs.40000/- for 2 different services?

Please help us out.
Thanks in advance.

With Regards
Anil

CA Vipin Jain

CA Vipin Jain (Expert)
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01 February 2013 In my opinion penalty for late filling of return is Rs.1000+ Rs.100/- per day (beyond 30 days) as per rule 7C which can not be more than 20,000/-. and penalty will be per return and not per service/activity. So for QTR-1 (2012-13) last date was 25th November,2012. delay in days- 67 days so penalty should be =1000+(67 x 100)= 7700/-.

But there one more penalty can be levied for changes in registration certificate. If you are registered under 1 category and start providing service under different category then you need to get added that new category under RC (period is before 01.07.12 so category provisions were there and need amendments). No penalty is prescribed for such delay, hence a penalty of Rs.10,000/- as per Section 77(2).

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