Service tax is charged on the taxable amount of services rendered by the service provider. Every assessee, whether Individual, Partnership firm, Company or others are required to file a service tax return within the due date if they are holding  a Service Tax Registration Number and Certificate. The return filing is mandatory irrespective of taxable service provided during the period or not. Thus, an assessee who has no taxable service is also required to file a NIL Service Tax Return. Due Date for Filing Service Tax Return for April-September 2013 is 25th October 2013.

DUE DATE FOR FILING SERVICE TAX RETURN

The filing of the Service Tax Return is done on half yearly basis. The due date is 25^th of the succeeding month of the half year end.

For April – September due date is 25^th October.

For October – March due date is 25^th April.

PENALTY FOR SERVICE TAX:-

Any person, who fails to file service tax on the due date i.e. 25^th of October or 25^th April, shall be liable for a penalty.

Penalty of Rs.500 is imposed if there is delay of upto 15 days from the due date of filing Service Tax Return. On further delay beyond 15 days till 30 days from the due date, Rs.1000 penalty is levied.

On continuing delay beyond 30 days from the due date of filing the Service Tax Return, the penalty of Rs.1000 plus Rs.100 (per day beyond 30 days) is charged till the return is actually filed.

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