Late Fee and Penalty for delayed filing of ST-3 Returns

Kaustubh Ram Karandikar , Last updated: 05 August 2011  
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Late Fee As per provisions contained in Section 70 of the Finance Act, 1994, a person liable to pay Service tax is required to file periodical return in prescribed form with late fee for delayed furnishing of return. It also provides the maximum amount of late fee payable. Rule 7 of

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Published by

Kaustubh Ram Karandikar
(Corporate Consultant- Central Excise & Service Tax)
Category Service Tax   Report

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