28 December 2010
Till 31.03.2010 There was no any such penalty for the non e filling of the ST-3. As department accepted both returns E-Filed and Manual.
After 30.09.2010 department has not accpeted any Manual return on which E-Filling is applicable Service Tax>10 Lacs
Now it is descrtion of the department that Manual Filed Return treated as Invalid or Valid.
Fine & Penalty would be on the descretion of the Authority.
29 December 2010
I have filed the ST3 manually for April to September 2010 and dept has accepted it. In dec they came back for filing of electronic return as it`s total Service Tax> 10 lacs. What implications of law does it applies
CAclubindia
