Service tax late filing fee

Venkata Raja Gopal R (Student CA IPC / IPCC) (32 Points)

25 August 2015  

Dear Experts,

I have a Query. I have a situation where a person filed his ST return late for the period of first quarter of 2008 . The fact has come to notice of ST Dept in the year 2015.

The late filing Fee after the before the amendment in the year 2011 (Prior to April 08, 2011) was Rs 2,000 Maximum whereas after the amenendment is Rs 20,000 Maximum .

My question is which one(Amount) would be considered for the above delay of ST return.