I HAVE FILED ST3 FOR APRIL TO SEPTEMBER 2011-12 ON 24/01/2012...ACTUALLY THE DUE DATE OF FILING IS 25/10/2011...WHAT IS THE PENALTY AMOUNT?...PLEASE CLARIFY...
10 May 2012
Penalty in your case will be Rs. 500(i.e delay upto 15 days) Since the due date for April-September was 20/01/2012 as per ORDER NO. 1/2012 - SERVICE TAX, DATED 9-1-2012. Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty’