Late fee on service tax retun

This query is : Resolved

CA Praveen (Querist)
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07 November 2013 Suppose a company which had rendered 6 Taxable services during a half year failed to file the Service Tax Return by 25th October. now if the company wants to file the belated return whether the late fee payable would be Rs. 500 for overall return or Rs.500 per service Aggregating 6*500 12000/-. also please clarify me under what accounting code shall the Late fee be remitted and where shall it be shown in the Service Tax Retun

CA UMESHKUMAR R. ACHARYA

CA UMESHKUMAR R. ACHARYA (Expert)
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09 November 2013
Praveenji,

Late fees is overall and not per service.

So you need to pay Rs.500/- only . Please refer to Service Tax Site for accounting Code.