Ganesh (Accountant) (29 Points)
06 February 2014I have received a Notice form ST Dept for Late Filing of 7 Days. Now my Query is I have filed Returns with 4 Heads of Reverse Charge Mechanism. Now Can I have to Pay Rs.500/- for each Head or can I have to pay only Rs.500/- for entire return.
Please do the needful
CA RAHUL PATEL
(PARTNER)
(57 Points)
Replied 07 February 2014
Mir Irshad Ali
(Partner)
(192 Points)
Replied 07 February 2014
The amount required to be paid for delayed filing of ST-3 return. Since single ST-3 is filed for any number of categories of services, the amount will to be paid under Rule 7C will be only for one return and not for no. of heads of service tax. Once you make the payment of Rs. 500/- in the instant case, the proceeding initiated by the impugned notice shall be deemed to be concluded, in terms of proviso to Rule 7C of Service Tax Rules, 1994.
Ganesh
(Accountant)
(29 Points)
Replied 07 February 2014
Thanks you for your replies, but my question is on which penalty code I have to pay the challan. because for each and every service there is an unique code for penalty also.
Please do the needful.
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